Residence tie breaker rules determine which state an individual is resident of and eligibility for treaty benefits. Defines treaty 'resident' as a person liable to tax by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on in state source income. For dual resident individuals the treaty sets a hierarchical tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide. For dual resident non individuals authorities should seek agreement based on place of incorporation, place of effective management and other factors; without agreement the entity cannot claim 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.
Residence tie breaker rules determine which state an individual is resident of and eligibility for treaty benefits.
Defines treaty "resident" as a person liable to tax by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on in state source income. For dual resident individuals the treaty sets a hierarchical tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide. For dual resident non individuals authorities should seek agreement based on place of incorporation, place of effective management and other factors; without agreement the entity cannot claim treaty benefits.
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