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Fiscal domicile

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..... 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his residential status for the purpose of this Agreement shall be determined in accordance with the following rules˙:-- (a) He shall be deemed to be resident of the ContractingState in which he has a permanent home available to him. If he has a permanent home available to him in bot .....

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..... estion by mutual agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both the Contracting States, then it shall be deemed to be a resident of the ContractingState in which its place of effective management is situated. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management .....

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