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 : • a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him ; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic rela- tions are closer (centre of vital inte- rests) ;
Appears in 2 contracts
Samples: Tax Treaty, Tax Treaty
Where by reason of the provisions. of paragraph 1 of this article, an individual is a resident of both Contracting States, then his the status of the person shall be determined as follows follows:
• (a) he The person shall be deemed to be a resident only solely of the Contracting State in which he has a permanent home is available to him ; if he has the person;
(b) If a permanent home is available to him the person in both Contracting States, he or in neither of them, the person shall be deemed to be a resident only solely of the Contracting State with in which his personal and economic rela- tions are closer (centre of vital inte- rests) the person has an habitual abode;
Appears in 2 contracts
Samples: Timor Sea Treaty, Timor Sea Treaty
Where by reason of the provisions. of paragraph 1 of this Article, an individual is a resident of both Contracting States, then his the status of the person shall be determined as follows follows:
• (a) he the person shall be deemed to be a resident only solely of the Contracting State in which he has a permanent home is available to him ; the person;
(b) if he has a permanent home is available to him the person in both Contracting States, he or in neither of them, the person shall be deemed to be a resident only solely of the Contracting State with in which his personal and economic rela- tions are closer (centre of vital inte- rests) the person has an habitual abode;
Appears in 2 contracts
Samples: Timor Sea Treaty, Timor Sea Treaty
Where by reason of the provisions. of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows :
• a) follows: he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic rela- tions relations are closer (centre of vital inte- rests) interests);
Appears in 1 contract
Where by reason of the provisions. of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows :
• follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him ; if him. If he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic rela- tions relations are closer (centre center of vital inte- rests) interests);
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement