多謝你的提醒，明白問題所在了。

沒有仔細看這一條：
（五）“人”一語包括個人、公司、合夥企業和其它團體；
(e) the term "person" includes an individual, a company, a partnership and any other body of persons;

有了這一條，原本意義的人和person就有了語言之外的公司、合夥企業和其它團體含義。

而原來的：
一、本協定中“締約國一方居民”一語是指按照該締約國法律，由於住所、居所、總機構、注冊所在地，或者其它類似的標準，在該締約國負有納稅義務的人。
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 head office, place of incorporation or any other criterion of a similar nature.
中place of head office, place of incorporation就能對應於a company, a partnership and any other body of persons。
而不是我認為的，對應於個人獲利於的place of head office, place of incorporation。