DT5953 - DT: Denmark: double taxation agreement, Article 4: Fiscal domicile
- 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. But this term does not include any person who is liable to
tax in that State in respect only of income from sources in that
State or capital situated therein.
- 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 as follows:
- 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);
- 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;
- 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 a national;
- if he is a national of both 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
State in which its place of effective management is situated.
