Artikel 4 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 4 1 For the purposes of this Convention, the term “resident of a country” means any person who, under the laws of that country, is liable to taxation therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature but the term does not include any person who is liable to tax in that country only if he derives income from sources therein. 2 Where by reason of the provisions of paragraph 1 a person is a resident of both countries, then the competent authorities shall determine by mutual agreement the country of which that person shall be deemed to be a resident for the purposes of this Convention.