Tax residency rules determine dual resident individuals' state of residence using permanent home and centre of vital interests. The term resident of a Contracting State covers persons liable to tax in that State by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on in State source income or capital. Dual residency for individuals is resolved by tie breaker tests: permanent home, centre of vital interests, habitual abode, and nationality, with remaining disputes submitted to competent authorities. For entities, competent authorities seek agreement considering place of effective management, incorporation and other factors; without agreement, the entity is not treated as 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.
Tax residency rules determine dual resident individuals' state of residence using permanent home and centre of vital interests.
The term resident of a Contracting State covers persons liable to tax in that State by domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on in State source income or capital. Dual residency for individuals is resolved by tie breaker tests: permanent home, centre of vital interests, habitual abode, and nationality, with remaining disputes submitted to competent authorities. For entities, competent authorities seek agreement considering place of effective management, incorporation and other factors; without agreement, the entity is not treated as resident of either State for treaty benefits.
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