Tax residency tie-breaker rules determine residence by permanent home, centre of vital interests, habitual abode, or nationality. The Article defines resident as a person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, excluding persons taxable only on in State source income. For dual resident individuals, residency is resolved by: permanent home availability; if both, centre of vital interests; if indeterminable or no permanent home, habitual abode; if still unresolved, nationality; and failing that, mutual agreement of competent authorities. For non individuals, residency is determined by place of effective management, with unresolved cases referred to the competent authorities for mutual agreement.
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 tie-breaker rules determine residence by permanent home, centre of vital interests, habitual abode, or nationality.
The Article defines resident as a person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, excluding persons taxable only on in State source income. For dual resident individuals, residency is resolved by: permanent home availability; if both, centre of vital interests; if indeterminable or no permanent home, habitual abode; if still unresolved, nationality; and failing that, mutual agreement of competent authorities. For non individuals, residency is determined by place of effective management, with unresolved cases referred to the competent authorities for mutual agreement.
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