Resident status tie breaker rules determine treaty residence and limit relief for unresolved dual resident entities. Article 4 defines resident as any person liable to tax by domicile, residence, registration, management or similar criterion and sets tie breaker rules for dual resident individuals based on permanent home, centre of vital interests, habitual abode, and nationality, with unresolved cases referred to competent authorities. For non individual dual residents, the MLI replacement requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation and other relevant factors, and absent agreement the entity is not entitled to treaty relief except as agreed by those 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 treaty residence and limit relief for unresolved dual resident entities.
Article 4 defines resident as any person liable to tax by domicile, residence, registration, management or similar criterion and sets tie breaker rules for dual resident individuals based on permanent home, centre of vital interests, habitual abode, and nationality, with unresolved cases referred to competent authorities. For non individual dual residents, the MLI replacement requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation and other relevant factors, and absent agreement the entity is not entitled to treaty relief except as agreed by those authorities.
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