Resident status determination establishes tie breaker rules to resolve dual residency and allocate tax residence under the treaty. The Agreement defines resident of a Contracting State as persons liable to tax there by domicile, residence, place of management or similar criteria, excluding those taxable only on in state source income or in state capital. Dual resident individuals are allocated residence by a sequential tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities must seek mutual agreement. Dual residency for non individuals is resolved by place of effective management; if indeterminate, competent authorities seek agreement and absent agreement the person is not 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.
Resident status determination establishes tie breaker rules to resolve dual residency and allocate tax residence under the treaty.
The Agreement defines resident of a Contracting State as persons liable to tax there by domicile, residence, place of management or similar criteria, excluding those taxable only on in state source income or in state capital. Dual resident individuals are allocated residence by a sequential tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those the competent authorities must seek mutual agreement. Dual residency for non individuals is resolved by place of effective management; if indeterminate, competent authorities seek agreement and absent agreement the person is not a resident of either State for treaty benefits.
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