(b)
if the Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode;
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 (b)
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 (b)
資料來源：香港特別行政區政府「資料一線通」DATA.GOV.HK（電子版香港法例，律政司）。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.