DT2520.4 - Argentina: double taxation agreement, Article 4: Residence
(1) For the purposes of this Convention, 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, place of incorporation or any other
criterion of a similar nature; the term does not include any person
who is liable to tax in that Contracting State only if he derives
income from sources or capital situated therein. However, in
relation to taxes on income in the case of partnerships the term
applies only to the extent that the income derived by the
partnership is subjected to tax in that Contracting State in the
hands of its partners who are liable to taxation in that State as
residents of that State. In relation to taxes on capital or assets,
in the case of a partnership the term applies only to the extent
that the capital or assets of the partnership are subjected to tax
in that State as the capital or assets of a resident.
(2) Where by reason of the provisions of paragraph (1) of
this Article 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 of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting 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 Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
