DT6903 - DT: Falkland Islands: double taxation agreement, Article 4: Residence

(1) For the purposes of this Arrangement, the term "resident of a territory" means any person who, under the law of that territory, 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, and also includes that territory and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that territory only if he derives income or capital gains from sources therein.

(2) Where by reason of the provisions of sub-paragraph (1) of this Paragraph an individual is a resident of both territories, then his status shall be determined as follows:

(a) he shall be deemed to be a resident only of the territory in which he has a permanent home available to him; if he has a permanent home available to him in both territories, he shall be deemed to be a resident only of the territory with which his personal and economic relations are closer (centre of vital interests);
(b) if the territory 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 territory, he shall be deemed to be a resident only of the territory in which he has an habitual abode;
(c) if he has an habitual abode in both territories or in neither of them, the competent authorities of the territories shall settle the question by mutual agreement.

(3) Where by reason of the provisions of sub-paragraph (1) of this Paragraph a person other than an individual is a resident of both territories, then it shall be deemed to be a resident only of the territory in which its place of effective management is situated.