Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Article 4 Fiscal Domicile
Geldend
Geldend vanaf 06-02-1983
- Bronpublicatie:
22-02-1982, Trb. 1982, 41 (uitgifte: 14-04-1982, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-02-1983
- Bronpublicatie inwerkingtreding:
01-02-1983, Trb. 1983, 23 (uitgifte: 01-01-1983, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
For the purposes of this Convention, the term ‘resident of one of the States’ means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.
2.
Where by reason of the provisions of paragraph 1 of this Article, an individual is a resident of both States, then his status shall be determined as follows:
- a)
he shall be deemed to be a resident 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 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 determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident 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 of the State of which he is national;
- d)
if he is a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.
3.
Where by reason of the provisions of paragraph 1 of this Article, a person other than an individual is a resident of both States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.