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          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.

          <h1>Resident status rules determine tax residence using permanent home, centre of vital interests, habitual abode, nationality.</h1> Definition of resident relies on liability to tax by reason of domicile, residence, place of management or similar criteria. For dual resident individuals, residency is resolved by permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For dual resident persons other than individuals, residency is determined by place of effective management, or otherwise by mutual agreement of the competent authorities.

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