TMI BlogRESIDENTX X X X Extracts X X X X X X X X Extracts X X X X ..... cludes that State and any political sub-division or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to resolve the case by mutual agreement du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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