Article 4 - Fiscal Domicile - Slovak Republic

ARTICLE 4 FISCAL DOMICILE 1. For the purposes of this agreement, the term resident of a Contracting State means any person who is a resident of that Contracting State in accordance with the taxation laws of that Contracting State. 2. Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his residential status for the purposes of this agreement shall be determined in accordance with the following rules: - (a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall deemed to be a resident of the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his centre of vital interests ); (b) If the Contracting State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. [REPLACED by paragraph 1 of Article 4 of the MLI ] [Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both the Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.] The following paragraph 1 of Article 4 of the MLI replaces paragraph 3 of Article 4 of this Agreement: ARTICLE 4 OF THE MLI DUAL RESIDENT ENTITIES Where by reason of the provisions of [the Agreement] a person other than an individual is a resident of more than one [Contracting State], the competent authorities of the [Contracting State] shall endeavour to determine by mutual agreement the [Contracting State] of which such person shall be deemed to be a resident for the purposes of [the Agreement], having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by [the Agreement] except to the extent and in such manner as may be agreed upon by the competent authorities of the [Contracting States].