Residency tie-breaker rules determine dual-resident status and allocate taxing entitlement under a bilateral tax treaty. Definition of resident turns on liability to tax under domestic law by reason of domicile, residence, place of management or similar criteria. For dual resident individuals a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement of competent authorities. For dual resident non individuals residence is determined by place of effective management or, if indeterminate, by mutual agreement of the competent authorities.