DT3867 - Botswana: double taxation agreement, Article 3: Fiscal domicile

This agreement applies for periods before the new comprehensive agreement has effect (see DT3850).

1. For the purposes of this Agreement, the term `resident of a Contracting State` means, subject to the provisions of paragraphs (2) and (3) of this Article, 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; the term does not include any individual who is liable to tax in that Contracting State only by reason of the fact that he derives income from sources therein. The terms `resident of the other Contracting State`, `resident of both Contracting States`, `resident of the United Kingdom` and `resident of Botswana` shall be construed accordingly.
   
   
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:
   
   

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.