Resident status under DTAA: tie-breaker rules for individuals and mutual-agreement resolution for dual-resident entities applies

The Convention defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxed only on in State sources. For dual resident individuals a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. For non individuals the MLI replaces the place of effective management rule with a mutual agreement procedure considering place of effective management, place of incorporation and other factors, and limits treaty relief absent agreement.

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