Dual residency tie breaker rules determine which State's resident status applies for tax treaty purposes. The provision defines 'resident of a Contracting State' as any person liable to tax in that State by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on income from sources in that State. For individuals with dual residency, a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals with dual residency, residency is determined by the 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.
Dual residency tie breaker rules determine which State's resident status applies for tax treaty purposes.
The provision defines "resident of a Contracting State" as any person liable to tax in that State by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on income from sources in that State. For individuals with dual residency, a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals with dual residency, residency is determined by the place of effective management, with unresolved cases referred to the competent authorities for mutual agreement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
