Resident tie-breaker rules determine treaty residency based on permanent home and centre of vital interests. The Agreement defines resident status by domestic taxation law and applies a sequential tie breaker for individuals: permanent home, centre of vital ... Summary
Resident tie-breaker rules determine treaty residency based on permanent home and centre of vital interests.
The Agreement defines resident status by domestic taxation law and applies a sequential tie breaker for individuals: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement if earlier tests fail; for non individuals residency is determined by the place of effective management.
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