Residency tie breaker rules prioritize permanent home and centre of vital interests, with mutual agreement for dual resident entities. Fiscal domicile defines a resident as any person considered a resident under a Contracting State's tax law. For individuals resident in both States, tie breaker rules apply in order: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement by competent authorities. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty relief is unavailable except as agreed by the 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.
Residency tie breaker rules prioritize permanent home and centre of vital interests, with mutual agreement for dual resident entities.
Fiscal domicile defines a resident as any person considered a resident under a Contracting State's tax law. For individuals resident in both States, tie breaker rules apply in order: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement by competent authorities. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty relief is unavailable except as agreed by the authorities.
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