第3條
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting Parties, then it shall be deemed to be a resident only of the Party in which its place of effective management is situated.
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 第3條
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 第3條
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.