Resident status tie-breaker rules determine which state taxes an individual based on permanent home and centre of vital interests. The Convention defines resident of a Contracting State as any person liable to tax there under domestic law, excluding those taxed only on source income or in state capital. For individuals resident in both States a tie breaker sequence determines residence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals resident in both States, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between competent 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.
Resident status tie-breaker rules determine which state taxes an individual based on permanent home and centre of vital interests.
The Convention defines resident of a Contracting State as any person liable to tax there under domestic law, excluding those taxed only on source income or in state capital. For individuals resident in both States a tie breaker sequence determines residence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals resident in both States, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between competent authorities.
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