ARTICLE 4

RESIDENT

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, 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 that State and any political or administrative subdivision or local au-

thority thereof. This term, however, does not include any person who is liable to 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 as follows:

a) he shall be deemed to be a resident only 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 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 deter-

mined, 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;

d) if he is a national of both States or of neither of them, the competent au-

thorities of the Contracting States shall settle the question by mutual

agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an indi-

vidual 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.

ARTICLE 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly

carried on.

2. The term “permanent establishment” includes especially:

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