Encyclopedia
Resident of one Contracting State
A resident of a Contracting State is a person who, according to the legislation of that State, is subject to taxation in that State on the basis of his or her residence, habitual abode, registration, location of the governing body, or any other similar criterion. However, this term does not include a person who is subject to taxation in this Contracting State solely on the basis that he or she receives income from sources or from property located in this State1.
Agreement between the Government of the Russian Federation and the Government of Turkmenistan on the avoidance of double taxation with respect to taxes on income and property, as amended on 2001-07-09, art. 4. ↩