Person with a permanent place of residence in one of the contracting states – definition and meaning of "Person with a permanent place of residence in one of the contracting states"

A person with a permanent residence in one contracting state means any person who, according to the legislation of that State, is subject to taxation in that State on the basis of their domicile, permanent residence, place of registration as a legal entity or any other similar criterion¹.

A person with a permanent residence in one contracting state means any person who, according to the legislation of that State, is subject to taxation in that State on the basis of their domicile, permanent residence, location of the governing body, place of registration, place of management or any other similar criterion².

A person with a permanent residence in one Contracting State — any person who, under the laws of that State, is subject to taxation in that State on the basis of their domicile, permanent residence, citizenship, registration as a legal entity or any other criterion of a similar nature³.

A person with a permanent residence in one Contracting State — any person who, under the laws of that State, is subject to taxation in that State on the basis of their place of residence, permanent residence, place of management or any other criterion of a similar nature. However, this term does not include any person who is subject to taxation in this State only with respect to income derived from sources within this State or property located therein⁴.

Agreement between the Government of the Russian Federation and the Government of Mongolia on the Avoidance of Double Taxation with Respect to Taxes on Income and Property, as amended on 1997-08-04, Art. 4. ↩
Convention between the Government of the Russian Federation and the Government of the Republic of Korea on the Avoidance of Double Taxation with Respect to Taxes on Income, as amended on 1999-08-30, Art. 4. ↩
Agreement between the Russian Federation and the United States of America on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, as amended on 1999-04-19, Art. 4. ↩
Convention between the Government of the Russian Federation and the Government of the Republic of Albania on the Avoidance of Double Taxation with Respect to Incomes and Property Taxes, as amended on 2001-06-11, art. 4. ↩