ARTICLE 4
Resident
      1. For the purposes of this Convention, the term "resident of a Contracting State" means:
a) any person who, under the laws of that State, is liable to tax therein by reason
of his domicile, residence, nationality, place of management, place of incorporation, or
any other criterion of a similar nature, except that a United States citizen or alien lawfully
admitted for permanent residence (a "green card" holder) who is not a resident of
Switzerland by virtue of this paragraph or paragraph 5 shall be considered to be a resident
of the United States only if such person has a substantial presence, permanent home or
habitual abode in the United States; if, however, such person is also a resident of
Switzerland under this paragraph, such person also will be treated as a United States
resident under this paragraph and such person's status shall be determined under
paragraph 3;
b) the Government of that State or a political subdivision or local authority thereof
or any agency or instrumentality of any such Government, subdivision or authority;
c) i) a pension trust and any other organization established in that State and
maintained exclusively to administer or provide pensions, retirement or employee
benefits, that is established or sponsored by a person resident in that State under
this Article; and
ii) a not-for-profit organization established and maintained in that State for
religious, charitable, educational, scientific, cultural or other public purposes;
that by reason of its nature as such is generally exempt from income taxation in that State; or
d) a partnership, estate, or trust, but only to the extent that the income derived by
such partnership, estate, or trust is subject to tax in that State in the same manner as the
income of a resident of that State, either in its hands or in the hands of its partners or
beneficiaries.
      2. Notwithstanding paragraph 1, the term "resident of a Contracting State" does not include
any person who is liable to tax in that State in respect only of income from sources in that State.
      3. Where by reason of the provisions of paragraph 1 an individual is a resident of both
Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident of the State in which he has a permanent
home available to him; if he has a permanent home available to him in both States, he
shall be deemed to be a resident of the State with which his personal and economic
relations are closer (center of vital interests);
b) if the State in which he has his center of vital interests cannot be determined, or
if he has no permanent home available to him in either State, he shall be deemed to be a
resident of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be
deemed to be a resident of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities
of the Contracting States shall settle the question by mutual agreement.