Tax residency definition sets tie breaker rules determining state residency for individuals and entities under a tax treaty. The Agreement defines resident status as liability to tax by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income or in State capital. Dual resident individuals are resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement. Dual residency for non individuals is to be settled by competent authorities considering place of effective management and place of incorporation; failing agreement, such persons are not treated as residents 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.
Tax residency definition sets tie breaker rules determining state residency for individuals and entities under a tax treaty.
The Agreement defines resident status as liability to tax by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income or in State capital. Dual resident individuals are resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement. Dual residency for non individuals is to be settled by competent authorities considering place of effective management and place of incorporation; failing agreement, such persons are not treated as residents of either State for treaty benefits.
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