{"component": "clause", "props": {"groups": [{"samples": [{"hash": "kOCRLQYy6jQ", "uri": "/contracts/kOCRLQYy6jQ#resident", "label": "Convention for the Avoidance of Double Taxation", "score": 28.5748901367, "published": true}, {"hash": "7IOmqJXhZSz", "uri": "/contracts/7IOmqJXhZSz#resident", "label": "Convention for the Avoidance of Double Taxation", "score": 28.1017131805, "published": true}, {"hash": "iMjKnATxCro", "uri": "/contracts/iMjKnATxCro#resident", "label": "Double Taxation Avoidance Agreement", "score": 25.5029697418, "published": true}], "snippet_links": [{"key": "for-the-purposes-of", "type": "clause", "offset": [3, 22]}, {"key": "the-term", "type": "definition", "offset": [40, 48]}, {"key": "contracting-state", "type": "definition", "offset": [64, 81]}, {"key": "any-person", "type": "definition", "offset": [89, 99]}, {"key": "the-laws", "type": "definition", "offset": [111, 119]}, {"key": "of-management", "type": "clause", "offset": [204, 217]}, {"key": "similar-nature", "type": "definition", "offset": [246, 260]}], "size": 419, "snippet": "1. For the purposes of this Convention, the term \u201cresident of a Contracting State\u201d 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. 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For the purposes of this Convention, the term \u201cresident of a Contracting State\u201d 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 subdivision or local authority 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.", "hash": "6120c8af53cf5cce5bbe934b606f729e", "id": 1}, {"samples": [{"hash": "3EDad3YnnV5", "uri": "/contracts/3EDad3YnnV5#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 34.3789482117, "published": true}, {"hash": "6EC1RrxEz9h", "uri": "/contracts/6EC1RrxEz9h#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 34.3443870544, "published": true}, {"hash": "4VVXuMos85t", "uri": "/contracts/4VVXuMos85t#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 33.0882148743, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "contracting-state", "type": "definition", "offset": [63, 80]}, {"key": "any-person", "type": "definition", "offset": [88, 98]}, {"key": "the-laws", "type": "definition", "offset": [110, 118]}, {"key": "of-management", "type": "clause", "offset": [203, 216]}, {"key": "similar-nature", "type": "definition", "offset": [245, 259]}], "size": 317, "snippet": "1. For the purposes of this Agreement, 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.", "hash": "7d4ae896773a5c45a2316c90e80e3534", "id": 3}, {"samples": [{"hash": "i4DtLvZP7eu", "uri": "/contracts/i4DtLvZP7eu#resident", "label": "Double Taxation Agreement", "score": 34.5291862488, "published": true}, {"hash": "e1447jw08fY", "uri": "/contracts/e1447jw08fY#resident", "label": "Double Taxation Agreement", "score": 33.4823951721, "published": true}, {"hash": "8TWIvAWGtmn", "uri": "/contracts/8TWIvAWGtmn#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 33.0882148743, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "any-person", "type": "definition", "offset": [88, 98]}, {"key": "the-laws", "type": "definition", "offset": [110, 118]}, {"key": "of-management", "type": "clause", "offset": [203, 216]}, {"key": "similar-nature", "type": "definition", "offset": [245, 259]}, {"key": "political-subdivision", "type": "clause", "offset": [298, 319]}, {"key": "local-authority", "type": "clause", "offset": [321, 336]}, {"key": "paragraph-1", "type": "definition", "offset": [404, 415]}, {"key": "an-individual", "type": "clause", "offset": [416, 429]}, {"key": "contracting-states", "type": "definition", "offset": [452, 470]}, {"key": "the-state", "type": "clause", "offset": [568, 577]}, {"key": "a-permanent", "type": "clause", "offset": [594, 605]}, {"key": "available-to", "type": "definition", "offset": [611, 623]}, {"key": "economic-relations", "type": "clause", "offset": [771, 789]}, {"key": "vital-interests", "type": "clause", "offset": [812, 827]}, {"key": "state-of", "type": "clause", "offset": [1190, 1198]}, {"key": "other-case", "type": "clause", "offset": [1234, 1244]}, {"key": "competent-authorities", "type": "clause", "offset": [1250, 1271]}, {"key": "the-contracting", "type": "clause", "offset": [1275, 1290]}, {"key": "by-mutual-agreement", "type": "definition", "offset": [1324, 1343]}], "size": 200, "snippet": "1. For the purposes of this Agreement, 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 subdivision, local authority or statutory body thereof.\n2. 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:\n(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);\n(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;\n(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;\n(d) in any other case, the competent authorities of the Contracting States shall settle the question by mutual agreement.", "hash": "a4c4f4f87378b0d0aceba39658d1f111", "id": 5}, {"samples": [{"hash": "QnRRZF07wy", "uri": "/contracts/QnRRZF07wy#resident", "label": "Double Taxation Agreement", "score": 33.6849632263, "published": true}, {"hash": "9Us6ViQAawd", "uri": "/contracts/9Us6ViQAawd#resident", "label": "Double Taxation Agreement", "score": 33.3537406921, "published": true}, {"hash": "jsSWh0G4xPn", "uri": "/contracts/jsSWh0G4xPn#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 33.296257019, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "contracting-state", "type": "definition", "offset": [63, 80]}], "size": 195, "snippet": "1. For the purposes of this Agreement, the term \u201cresident of a Contracting State\u201d means:", "hash": "8faf0ac5c2ed5abb6566553e6248717c", "id": 6}, {"samples": [{"hash": "kUPDvUqWFl7", "uri": "/contracts/kUPDvUqWFl7#resident", "label": "Double Taxation Agreement", "score": 33.3345794678, "published": true}, {"hash": "agc9o06z3TF", "uri": "/contracts/agc9o06z3TF#resident", "label": "Double Taxation Agreement", "score": 32.0945510864, "published": true}, {"hash": "gOCiwyjv8i4", "uri": "/contracts/gOCiwyjv8i4#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 27.0903491974, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "contracting-state", "type": "definition", "offset": [63, 80]}, {"key": "any-person", "type": "definition", "offset": [88, 98]}, {"key": "the-laws", "type": "definition", "offset": [110, 118]}, {"key": "place-of", "type": "definition", "offset": [209, 217]}, {"key": "head-office", "type": "clause", "offset": [218, 229]}, {"key": "effective-management", "type": "clause", "offset": [240, 260]}, {"key": "similar-nature", "type": "definition", "offset": [289, 303]}], "size": 138, "snippet": "1. For the purposes of this Agreement, the term \u201cresident of a Contracting State\u201d means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of effective management or any other criterion of a similar nature.", "hash": "9f9d995f040e187de514bcbd70868f1d", "id": 7}, {"samples": [{"hash": "LuAJDShJHW", "uri": "/contracts/LuAJDShJHW#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 23.1546878815, "published": true}, {"hash": "elCeZuEs3bS", "uri": "/contracts/elCeZuEs3bS#resident", "label": "Double Taxation Agreement", "score": 21.0, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "contracting-state", "type": "definition", "offset": [63, 80]}, {"key": "any-person", "type": "definition", "offset": [88, 98]}, {"key": "the-laws", "type": "definition", "offset": [110, 118]}, {"key": "of-management", "type": "clause", "offset": [203, 216]}, {"key": "similar-nature", "type": "definition", "offset": [245, 259]}, {"key": "local-authority", "type": "clause", "offset": [333, 348]}], "size": 122, "snippet": "1. For the purposes of this Agreement, the term \u201cresident of a Contracting State\u201d 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 administrative-territorial unit or local authority 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.", "hash": "f77e32550ed2af5aff41eac8ce6ec0d1", "id": 8}, {"samples": [{"hash": "gfHcRMzoMS2", "uri": "/contracts/gfHcRMzoMS2#resident", "label": "Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) Order", "score": 35.6353187561, "published": true}, {"hash": "39GF8AGF1pZ", "uri": "/contracts/39GF8AGF1pZ#resident", "label": "Double Taxation Relief Agreement", "score": 35.5255241394, "published": true}, {"hash": "hm6hBhw8H3s", "uri": "/contracts/hm6hBhw8H3s#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 33.2332954407, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "a-contracting-party", "type": "clause", "offset": [61, 80]}], "size": 86, "snippet": "1. For the purposes of this Agreement, the term \u201cresident of a Contracting Party\u201d means:", "hash": "579d6359fe08aa67bc574f4df0051256", "id": 9}, {"samples": [{"hash": "1UdXMi2Ynf0", "uri": "/contracts/1UdXMi2Ynf0#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 35.6112709045, "published": true}, {"hash": "lNBpdZXPsgp", "uri": "/contracts/lNBpdZXPsgp#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.7686519623, "published": true}, {"hash": "6urfQOE2rED", "uri": "/contracts/6urfQOE2rED#resident", "label": "Agreement for the Avoidance of Double Taxation", "score": 26.7686519623, "published": true}], "snippet_links": [{"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3, 37]}, {"key": "the-term", "type": "definition", "offset": [39, 47]}, {"key": "any-person", "type": "definition", "offset": [88, 98]}, {"key": "the-laws", "type": "definition", "offset": [110, 118]}, {"key": "of-management", "type": "clause", "offset": [213, 226]}, {"key": "similar-nature", "type": "definition", "offset": [255, 269]}, {"key": "political-subdivision", "type": "clause", "offset": [308, 329]}, {"key": "local-authority", "type": "clause", "offset": [331, 346]}, {"key": "paragraph-1", "type": "definition", "offset": [414, 425]}, {"key": "an-individual", "type": "clause", "offset": [426, 439]}, {"key": "contracting-states", "type": "definition", "offset": [462, 480]}, {"key": "the-individual", "type": "clause", "offset": [487, 501]}, {"key": "the-state", "type": "clause", "offset": [603, 612]}, {"key": "a-permanent", "type": "clause", "offset": [622, 633]}, {"key": "available-to", "type": "definition", "offset": [642, 654]}, {"key": "economic-relations", "type": "clause", "offset": [845, 863]}, {"key": "vital-interests", "type": "clause", "offset": [886, 901]}, {"key": "not-available", "type": "clause", "offset": [1021, 1034]}, {"key": "state-of", "type": "clause", "offset": [1325, 1333]}, {"key": "other-case", "type": "clause", "offset": [1381, 1391]}, {"key": "competent-authorities", "type": "clause", "offset": [1397, 1418]}, {"key": "the-contracting", "type": "clause", "offset": [1422, 1437]}, {"key": "by-mutual-agreement", "type": "definition", "offset": [1471, 1490]}], "size": 57, "snippet": "1. For the purposes of this Agreement, 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 that person\u2019s domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision, local authority or statutory body thereof.\n2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual\u2019s status shall be determined as follows:\n(a) the individual shall be deemed to be a resident only of the State in which a permanent home is available to the individual; if a permanent home is available to the individual in both States, the individual shall be deemed to be a resident only of the State with which the individual's personal and economic relations are closer (centre of vital interests);\n(b) if the State in which the individual\u2019s centre of vital interests cannot be determined, or if a permanent home is not available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;\n(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national;\n(d) in any other case, the competent authorities of the Contracting States shall settle the question by mutual agreement.", "hash": "0e7087e50b303a4e3b82f38a86cba5b7", "id": 10}], "next_curs": "ClESS2oVc35sYXdpbnNpZGVyY29udHJhY3Rzci0LEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhFyZXNpZGVudCMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"title": "RESIDENT", "size": 3553, "children": [["where-by-reason", "Where by reason"], ["where-by-reason-of-the-provisions", "Where by reason of the provisions"], ["where-by-reason-of-the", "Where by reason of the"], ["where-by-reason-of-the-provisions-of-paragraph", "Where by reason of the provisions of paragraph"], ["where-by-reason-of", "Where by reason of"]], "parents": [["scope-of-the-convention", "Scope of the Convention"], ["definitions", "Definitions"], ["scope-of-the-agreement", "Scope of the Agreement"], ["representations-and-warranties", "Representations and Warranties"], ["obligations-of-resident-and-or-resident-representative", "Obligations of Resident and or Resident Representative"]], "id": "resident", "related": [["residency", "Residency", "Residency"], ["type-and-jurisdiction-of-organization-organizational-and-identification-numbers", "Type and Jurisdiction of Organization, Organizational and Identification Numbers", "Type and Jurisdiction of Organization, Organizational and Identification Numbers"], ["resident-educator", "Resident Educator", "<strong>Resident</strong> Educator"], ["not-a-foreign-person", "Not a Foreign Person", "Not a Foreign Person"], ["residence", "Residence", "Residence"]], "related_snippets": [], "updated": "2025-07-24T06:49:05+00:00"}, "json": true, "cursor": ""}}