Resident

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..... and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in a Contracting State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to b .....

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..... r to settle the 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 it shall be deemed to be a resident only of the State in which its place of effective management is situated. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Manage .....

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