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 (c)

(c)

if he has an habitual abode in both Parties or in neither of them, he shall be deemed to be a resident only of the Party in which he has the right of abode, in the case of the Hong Kong Special Administrative Region, or of which he is a national, in the case of Romania;