Residence-based coverage under the tax treaty defines who may claim treaty avoidance and relief based on tax residency status. The provision states that the Agreement applies to persons who are residents of one or more Member States where the Agreement has entered into force, ... Summary
Residence-based coverage under the tax treaty defines who may claim treaty avoidance and relief based on tax residency status.
The provision states that the Agreement applies to persons who are residents of one or more Member States where the Agreement has entered into force, creating a residence-based nexus for treaty coverage and determining who may claim treaty avoidance and relief among the Member States.
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