МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 4
                               Resident

     1.  For  the purposes of this Convention, the term "resident of a
Contracting State" means:
     a)  any  person,  who, under the laws of that State, 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;
     b)  the  Government  of  that  State  or  a political subdivision
thereof  or  any  agency  or  instrumentality  or any such government,
subdivision or authority, but 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 capital 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 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
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  does  not  have  a permanent home
available  to him in either State, he shall be deemed to be a resident
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 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  State  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 of the State in which its
place of effective management is situated.