Fiscal domicile

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..... e 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 .....

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..... 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 ef .....

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