Tax residency determination: tie breaker rules govern dual resident individuals; place of effective management decides entities for treaty purposes The provision defines resident as a person liable to tax by reason of domicile, residence, place of management, place of registration or similar criteria, excluding persons taxable only on domestic-source income or capital. For individuals resident in both States, residency is determined by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For non-individuals resident in both States, residency is determined by the location of the place of effective management.
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Provisions expressly mentioned in the judgment/order text.
Tax residency determination: tie breaker rules govern dual resident individuals; place of effective management decides entities for treaty purposes
The provision defines resident as a person liable to tax by reason of domicile, residence, place of management, place of registration or similar criteria, excluding persons taxable only on domestic-source income or capital. For individuals resident in both States, residency is determined by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For non-individuals resident in both States, residency is determined by the location of the place of effective management.
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