Chapter 2: RESIDENCE FOR TREATY PURPOSES (ART. 4)
<p><br/><br/><br/><br/>I. DEFINITION OF ‘RESIDENT OF A CONTRACTING STATE’ (ART. 4 § 1) 2.01<br/><br/>A. Functions of the concept of ‘resident of a CS’ 2.01<br/><br/>B. Resident liable to tax in the RC on worldwide income 2.02<br/><br/></p>
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