Article 1 - Persons covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

HISTORY

The title of Article 1:Changed on 21 September 1995, by replacing the title “Personal Scope” with “Persons Covered”, by the report entitled “The 1995 Update to the Model Tax Convention”, adopted by the OECD Council on 21 September 1995. In the 1963 Draft Convention (adopted by the OECD Council on 30 July 1963) and until 21 September 1995, the title of Article 1 read as follows:

“PERSONAL SCOPE”

Paragraph 1: Unchanged since the adoption of the 1963 Draft Convention by the OECD Council on 30 July 1963.