Poland-Netherlands (EN)

Article 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 ma­nagement or any other criterion of a similar nature, and also includes that State and any political subdivi­sion 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.

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:

1. 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);
2. 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;
3. 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;
4. 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.

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.

4. A pension fund that is recognized and control­led according to the statutory provisions of a Contrac­ting State, and the income of which is generally exempt from tax in that State shall be deemed to be a resident of that State.

PROTOCOL

III. Ad Article 4

An individual living aboard a ship without any re­al domicile in either of the Contracting States shall be deemed to be a resident of the Contracting State in which the ship has its home harbour.