RESIDENT

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..... cal subdivision or local authority or a statutory body established under an Act of Parliament or State Legislative Assembly 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 .....

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..... a national of both States or of neither of them, the competent authorities of the Contracting States shall endeavour to 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 it shall be deemed to be a resident only of the State in which its place of effective management .....

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