Residence determination rules: tie breaker criteria establish exclusive tax residence and management based residence for entities. Defines resident of a Contracting State as any person taxable there under domicile, residence, place of management or similar criteria. For individuals resident in both States, exclusive residence is determined by: permanent home availability; centre of vital interests if homes exist in both States; habitual abode if centre of vital interests cannot be determined; nationality if habitual abode is inconclusive; and, failing all, mutual agreement of competent authorities. For non individuals resident in both States, residence is determined by the location 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.
Residence determination rules: tie breaker criteria establish exclusive tax residence and management based residence for entities.
Defines resident of a Contracting State as any person taxable there under domicile, residence, place of management or similar criteria. For individuals resident in both States, exclusive residence is determined by: permanent home availability; centre of vital interests if homes exist in both States; habitual abode if centre of vital interests cannot be determined; nationality if habitual abode is inconclusive; and, failing all, mutual agreement of competent authorities. For non individuals resident in both States, residence is determined by the location of the place of effective management.
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