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Article 4 - Agreement - 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 .....

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of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a of both Contracting States, then his status shall be determined as follows: (a) be shall be deemed to be a only of the State in which he has .....

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ich he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a only of the State in which he has an habitual abode; (c) if he has an habitual abode in both .....

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