Article 4 - Resident

Residence tie breaker rules determine treaty residency by permanent home, centre of vital interests, habitual abode, nationality, or mutual agreement.

Residence for treaty purposes is based on liability to tax under domestic law and excludes persons taxable only on in state source income or capital. For dual resident individuals, residency is resolved by a sequential tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement by competent authorities. For dual resident entities, residency is determined by place of effective management, with unresolved cases referred to the competent authorities for mutual agreement.