h) The term "national" means:
(i) Any individual possessing the nationality of that Contracting State, or
(ii) Any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State,
i) The term "competent authority" means:
(i) In the case of the Slovak Republic - the Ministry of Finance or its authorized representative.
(ii) In the case of the Sultanate of Oman, the Ministry of Finance or its authorised representative,
j) The term "tax" means Omani tax or Slovak tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes.
(2) As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.
Article 4
Resident
(1)For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or place of registration or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority or statutory body thereof.
This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State.
(2) 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 only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests),
b) If the Contracting State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode,
c) If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national,
d) If the status of the resident cannot be determined by reason of subparagraphs a) to c) in that sequence, the competent authorities of the Contracting States shall settle the question by mutual agreement.