DT3660.4 - DT: Bolivia: double taxation agreement, SI 95 No.2707, Article 4: Residence
- 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 or any other criterion of a similar
nature.
- 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:
- 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);
- 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;
- 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;
- 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.
- 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.
