Dual residence

Dual residence

Where by reason of the preceding provisions an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules

a. he shall be deemed to be a resident solely of the Contracting State in which he has a permanent home available to him

b. if he has permanent home available to him in both Contracting State, or if he does not have a permanent home available to him in either of them, he shall be deemed to be a resident solely of the Contracting State in which he has an habitual abode.

c. if he has a habitual abode in both Contracting State, or if he does not have an habitual abode in either of them, he shall be deemed to be a resident solely of the Contracting State with which his personal and economic relations are the closer.