稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令 (a)

(a)

he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests);