Resident status rules determine treaty residence and tie-breakers for individuals and entities under the DTAA. Resident of a Contracting State means any person liable to tax there by domicile, residence, place of management or similar criterion, including the State and its subdivisions, but excluding persons taxable there only on source income or local capital. Individuals dual resident are allocated residency by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Non individuals dual resident are resident where their place of effective management is situated; if indeterminate, competent authorities should seek mutual agreement, otherwise they are not treated as resident of either State for treaty benefits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Resident status rules determine treaty residence and tie-breakers for individuals and entities under the DTAA.
Resident of a Contracting State means any person liable to tax there by domicile, residence, place of management or similar criterion, including the State and its subdivisions, but excluding persons taxable there only on source income or local capital. Individuals dual resident are allocated residency by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Non individuals dual resident are resident where their place of effective management is situated; if indeterminate, competent authorities should seek mutual agreement, otherwise they are not treated as resident of either State for treaty benefits.
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