TMI BlogResidentX X X X Extracts X X X X X X X X Extracts X X X X ..... tax in that State in respect only of income from sources in that State, or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) He shall be deemed to be resident of the Contracting State in which he has a permanent home available to him. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 of the Contracting State in which its place of effective management is situated. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|