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:
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. If the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting Parties, then his status shall be determined as follows:
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his residential status for the purposes of the Agreement shall be determined in accordance with the following rules:--
Where by reason of the provisions of paragraph 1, anindividual is a resident of both Contracting States, then hisstatus shall be determined as follows:a) he shall be deemed to be a resident of the State in whichhe has a permanent home available to him; if he has apermanent home available to him in both States, he shall bedeemed to be a resident of the State with which hispersonal and economic relations are closer (centre of vitalinterests);b) if the State in which he has his centre of vital interestscannot be determined, or if he has not a permanent homeavailable to him in either Contracting State, he shall bedeemed to be a resident of the State in which he has anhabitual abode;c) If he has an habitual abode in both States or in neitherof them, he shall be deemed to be a resident of theState of which he is a national;d) if he is a national of both States or of neither of themthe competent authorities of the Contracting States shallsettle the question by mutual agreement.
