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 State in which its place of effective management is situated.
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Samples: Ukraine, internationaltaxtreaty.com
Where by reason of. the provisions of paragraph 1 of this Article, 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 Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: zatca.gov.sa
Where by reason of. the provisions of paragraph 1 (1) a person other than an individual or a company is a resident of both Contracting States, then it shall then be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Appears in 1 contract
Samples: Annexed Agreement