CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY


Inkraft seit 2005-01-01

Artikel 4
RESIDENT

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 registration, place of management or any other criterion of a  similar nature, and also includes that State and any administrative-territorial unit or local  authority thereof. This term, however, does not include any person who is liable to tax in  that State in respect only of income from sources in that State or property situated therein.  


2. Where by reason of the provisions of paragraph 1 an individual is a resident of both  Contracting States, then his status shall be determined as follows:  


a) he shall be deemed to be a resident only 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 only of the State with  which his personal and economic relations are closer (centre of vital interests);  


b) 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 only of the State in which he has an habitual abode;  


c) if he has an habitual abode in both States or in neither of them, he shall be  deemed to be a resident only of the State of which he is a national;  


d) if he is a national of both States or of neither of them, the competent authorities  of the Contracting States shall endeavour to settle the question by mutual  agreement.  


3. Where by reason of the provisions of paragraph 1 a person other than an individual  is a resident of both Contracting States, then it shall be deemed to be a resident only of the  State in which its place of effective management is situated.