Residence tie-breaker rules determine treaty residency for individuals and entities, prioritising home, vital interests, abode, nationality, and management. The Convention defines resident of a Contracting State as any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding persons taxed only on local-source income or local-situated capital. Dual residency for individuals is resolved by a sequential tie-breaker: permanent home, centre of vital interests, habitual abode, nationality, and if unresolved, mutual agreement between competent authorities. Dual residency for entities is determined by the State of the entity's place of effective management, or by mutual agreement if that cannot be determined.
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.
Residence tie-breaker rules determine treaty residency for individuals and entities, prioritising home, vital interests, abode, nationality, and management.
The Convention defines resident of a Contracting State as any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding persons taxed only on local-source income or local-situated capital. Dual residency for individuals is resolved by a sequential tie-breaker: permanent home, centre of vital interests, habitual abode, nationality, and if unresolved, mutual agreement between competent authorities. Dual residency for entities is determined by the State of the entity's place of effective management, or by mutual agreement if that cannot be determined.
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