Resident status determines treaty tax residency and tie breaker rules for individuals and entities under the DTAA. Determination of treaty tax residency defines a resident of a Contracting State as any person liable to tax there by domicile, residence, place of incorporation, place of management or similar criteria, excluding those taxed only on domestic-source income or capital. Where dual residency arises, individuals are resolved by permanent home, centre of vital interests, habitual abode and nationality, with unresolved cases to be settled by competent authorities by mutual agreement; for persons other than individuals, residency is determined by place of effective management or by mutual agreement if that place 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.
Resident status determines treaty tax residency and tie breaker rules for individuals and entities under the DTAA.
Determination of treaty tax residency defines a resident of a Contracting State as any person liable to tax there by domicile, residence, place of incorporation, place of management or similar criteria, excluding those taxed only on domestic-source income or capital. Where dual residency arises, individuals are resolved by permanent home, centre of vital interests, habitual abode and nationality, with unresolved cases to be settled by competent authorities by mutual agreement; for persons other than individuals, residency is determined by place of effective management or by mutual agreement if that place cannot be determined.
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