TMI BlogRESIDENTX X X X Extracts X X X X X X X X Extracts X X X X ..... of a similar nature, and also includes that State and any political subdivision 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 or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement having regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|