Article 4 - Fiscal domicile - Kenya (Old - Effective upto 29-08-2017)

Article 4 : Fiscal domicile 1. For the purpose of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence place of management or any other criterion of a similar nature. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his residential status shall be determined in accordance with the following rules :-- (a) he shall be deemed to be a resident of the ContractingState 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 be 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 ContractingState 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. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then this case shall be determined in accordance with the following rules: (a) it shall be deemed to be a resident of the ContractingState of which it is a national; (b) if it is a national of neither of the Contracting States, then it shall be deemed to be a resident of a ContractingState in which its place of effective management is situated. 4. Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, it shall then be deemed to be a resident of the ContractingState in which its place of effective management is situated.