Residence determination in tax treaties: tie breaker rules allocate single residence for treaty benefits based on home, interests, abode, nationality. Definition of resident for treaty purposes: a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on source income. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. For non individuals with dual residency, competent authorities seek to determine residence by place of effective management or other relevant criteria; absent agreement, the person is not treated as a resident of either State for treaty benefits.
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 determination in tax treaties: tie breaker rules allocate single residence for treaty benefits based on home, interests, abode, nationality.
Definition of resident for treaty purposes: a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on source income. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. For non individuals with dual residency, competent authorities seek to determine residence by place of effective management or other relevant criteria; absent agreement, the person is not treated as a resident of either State for treaty benefits.
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