Resident

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..... e. 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 Convention 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 .....

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..... e question by mutual agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall settle the question by mutual agreement. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
Double Tax Avoidance Agreements, .....

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