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RESIDENT

Article 4 - DTAA - Article 4 - Article 4 1. For the purposes of this Agreement, the term " of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term 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 .....

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