This Convention does not affect the tax privileges of members of diplomatic or consular missions, in accordance with the general rules of international law or the provisions of special international agreements. Tax treaties are formal bilateral agreements between two jurisdictions. Australia has tax agreements with more than 40 jurisdictions. 1. For the purposes of this agreement, “resident of a contracting state” is defined as: in the case of Japan, any person subject to tax under Japanese law because of his or her place of residence, residence, principal residence or principal residence or other test similar to that; and b) in the case of Australia, a person established in Australia under Australian tax. The government of a contracting state or a political sub-division or political community of that state is also established in that contracting state for the purposes of the convention. A person, within the meaning of the Convention, is not established in a contracting state if he is taxable in that contracting state only for income from sources in that State party.2. Where a person resides in the two contracting states under paragraph 1 of this section, the status of the person is set as follows: (a) the person is considered resident only in the contracting state where the person has a permanent residence; (b) where that person has a permanent home in or in the two contracting states, that person is not considered to be a resident of the contracting state with which the person`s personal and economic relationships are closer (vital interests); (b) where the contracting state in which the centre of the interest of life is located cannot be designated, the person is considered only as a resident of the State party; (b) (c) where the person is a national of the two contracting states or one of the two Member States, the competent authorities of the contracting states try to resolve the matter by mutual agreement.