Tie breaker rules for dual residence clarify which State is the taxpayer's residence, prioritising permanent home and effective management. This Article defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, ... Summary
Tie breaker rules for dual residence clarify which State is the taxpayer's residence, prioritising permanent home and effective management.
This Article defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income. It sets tie breaker rules for dual residence: for individuals, the order is permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement; for other persons, residence is determined by place of effective management, with unresolved cases settled by mutual agreement.
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