Residency tie breaker rules determine treaty residency for individuals; dual entity residency requires competent authority agreement or no relief. The Convention defines resident status by domestic tax liability and provides a hierarchal tie breaker for individuals: permanent home, centre of vital interests, habitual abode, nationality, and failing that, mutual agreement by competent authorities. For non individuals, the MLI replaces the Convention's simple management test with a mutual agreement procedure considering place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, treaty relief for dual resident entities is limited to what the competent authorities decide.
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.
Residency tie breaker rules determine treaty residency for individuals; dual entity residency requires competent authority agreement or no relief.
The Convention defines resident status by domestic tax liability and provides a hierarchal tie breaker for individuals: permanent home, centre of vital interests, habitual abode, nationality, and failing that, mutual agreement by competent authorities. For non individuals, the MLI replaces the Convention's simple management test with a mutual agreement procedure considering place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, treaty relief for dual resident entities is limited to what the competent authorities decide.
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