Residence rules determine tax residency by permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement. Article 4 defines a resident of a Contracting State by reference to domestic criteria. For individuals with dual residency, residence is fixed by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty benefits are limited to any extent agreed by those authorities.
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 rules determine tax residency by permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement.
Article 4 defines a resident of a Contracting State by reference to domestic criteria. For individuals with dual residency, residence is fixed by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty benefits are limited to any extent agreed by those authorities.
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