Article 32 establishes the criteria for determining the Place of Residence for a supplier or Recipient of Services for tax purposes. This is defined hierarchically. Firstly, it is the state where the person’s Place of Establishment or Fixed Establishment is located, assuming there is only one. If the person has establishments in multiple states, the Place of Residence is the state where the establishment most closely related to the specific supply is located. In cases where a person has neither a Place of Establishment nor a Fixed Establishment, their Place of Residence is deemed to be the state of their usual residence.