Fiscal residence rules determine treaty residency and tie-breaker criteria for individuals; mutual agreement governs dual-resident entities. Article 4 defines 'resident of a Contracting State' as any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For individuals with dual residence, tie breaker rules apply in sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. For dual resident entities the MLI procedure requires competent authorities to determine residence by mutual agreement considering effective management, place of incorporation and other relevant factors; absent agreement, treaty relief is limited to what authorities agree.
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.
Fiscal residence rules determine treaty residency and tie-breaker criteria for individuals; mutual agreement governs dual-resident entities.
Article 4 defines "resident of a Contracting State" as any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For individuals with dual residence, tie breaker rules apply in sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. For dual resident entities the MLI procedure requires competent authorities to determine residence by mutual agreement considering effective management, place of incorporation and other relevant factors; absent agreement, treaty relief is limited to what authorities agree.
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