Resident status determination: sequential tie breaker rules and mutual agreement decide cross border tax residency outcomes. The Convention defines resident as a person liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on in state source income. Dual resident individuals are subject to sequential tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement if unresolved. Dual resident entities are resolved under the MLI by mutual agreement, considering place of effective management, place of incorporation or constitution and other relevant factors, and absent agreement are not entitled to Convention relief except as agreed by competent 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 determination: sequential tie breaker rules and mutual agreement decide cross border tax residency outcomes.
The Convention defines resident as a person liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on in state source income. Dual resident individuals are subject to sequential tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement if unresolved. Dual resident entities are resolved under the MLI by mutual agreement, considering place of effective management, place of incorporation or constitution and other relevant factors, and absent agreement are not entitled to Convention relief except as agreed by competent authorities.
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