Tax residency rules determine treaty residence and tie-breaker criteria for dual residents under DTAA provision. The DTAA defines a 'resident of a Contracting State' as any person liable to tax there by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on in-state income or capital. For dual-resident individuals the treaty sets tie-breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide. For non-individual dual residents residence is the State of nationality, with mutual agreement procedures where nationality is shared or absent and no treaty relief if no agreement is reached.
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 rules determine treaty residence and tie-breaker criteria for dual residents under DTAA provision.
The DTAA defines a "resident of a Contracting State" as any person liable to tax there by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on in-state income or capital. For dual-resident individuals the treaty sets tie-breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities decide. For non-individual dual residents residence is the State of nationality, with mutual agreement procedures where nationality is shared or absent and no treaty relief if no agreement is reached.
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