Resident status: tie-breaker rules determine treaty residence by permanent home, centre of vital interests, habitual abode, nationality. Article 4 defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxable only on local-source income or local-situated capital. Where an individual is resident of both Contracting States, residence is fixed by availability of a permanent home, then by centre of vital interests, then by habitual abode, then by nationality, and finally by mutual agreement of competent authorities. For non-individuals resident of both States, residence is the State of the place of effective management.
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: tie-breaker rules determine treaty residence by permanent home, centre of vital interests, habitual abode, nationality.
Article 4 defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxable only on local-source income or local-situated capital. Where an individual is resident of both Contracting States, residence is fixed by availability of a permanent home, then by centre of vital interests, then by habitual abode, then by nationality, and finally by mutual agreement of competent authorities. For non-individuals resident of both States, residence is the State of the place of effective management.
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