Article 1. PERSONAL SCOPE

Article 1 states that the Convention is applicable in general

to residents of the United States or Tunisia or of both

countries. Residence is defined in Article 4 (Fiscal Domicile). Other articles may provide exceptions to this general rule. For

example, Article 22 (General Rules) provides that each Con­
tracting State reserves the right to tax its residents and the

United States reserves the right to tax its citizens and certain former citizens, according to domestic law. Certain provisions,

such as the exchange of information provided for in Article **26**

**TUNISIA** **95**

Supp. No. **3** **(1993)**

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(Exchange of Information and Administrative Assistance) and the

source rule for interest payments provided in paragraph **6** of

Article 11 (Interest), may also affect residents of third States. Article 2. TAXES COVERED ```