Fiscal Domicile

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..... the tax laws of that State. 2. Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his case 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 State .....

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..... provisions of paragraph (1) a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
Double Tax Avoidance Agreements, Tax Treaty, international convention .....

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