Fiscal domicile

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..... sions of paragraph (1), an individual is a resident of both Contracting States, then his residential status for the purposes of this Convention shall be determined in accordance with the following rules : (a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he sh .....

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..... tual 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 Contracting State in which its place of effective management is situated. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
Double Tax Avoidance A .....

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