Resident status tie breaker rules determine tax residency and entitlement to treaty benefits under dual residency. Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on source income. For individuals with dual residency, residence is determined by permanent home, then by centre of vital interests, then by habitual abode, then by nationality, with unresolved cases referred to competent authorities. For persons other than individuals, dual residency is to be settled by mutual agreement of competent authorities; absent agreement the person is not treated as resident of either State for Agreement 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 tie breaker rules determine tax residency and entitlement to treaty benefits under dual residency.
Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on source income. For individuals with dual residency, residence is determined by permanent home, then by centre of vital interests, then by habitual abode, then by nationality, with unresolved cases referred to competent authorities. For persons other than individuals, dual residency is to be settled by mutual agreement of competent authorities; absent agreement the person is not treated as resident of either State for Agreement benefits.
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