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357 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012

(ii) in the case of Qatar, the Ministry of Economy and Finance, or its authorized representative;

j) the term “national”, in relation to a Contracting State, means:

(i) any individual possessing the nationality of that Contracting State; and

(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State.

2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies.

ARTICLE 4 RESIDENT
1. For the purposes of this Agreement, the term “resident of a Contracting State” means:

a) In the case of Portugal, any person who, under the law of Portugal, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes Portugal and any political or administrative subdivision, local authority or statutory body thereof. This term, however, does not include any person who is liable to tax in Portugal in respect only of income from sources in Portugal.

b) In the case of Qatar, any individual who has a permanent home , his centre of vital interest, or habitual abode in Qatar, and a company incorporated or having its place of effective management in Qatar. The term also includes the State of Qatar and any political or administrative subdivision, local authority or statutory body thereof;

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 as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;