Tax residency tie breaker rules determine state of residence for dual residents, prioritising permanent home and centre of vital interests. The Article defines resident of a Contracting State as any person liable to tax therein by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on source based income. For individuals resident in both States, residency is resolved by availability of a permanent home, then centre of vital interests, then habitual abode, then nationality, and finally by mutual agreement of competent authorities. For non individuals resident in both States, residency is determined by the location of the place of effective management, or otherwise by mutual agreement of competent authorities.
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Provisions expressly mentioned in the judgment/order text.
Tax residency tie breaker rules determine state of residence for dual residents, prioritising permanent home and centre of vital interests.
The Article defines resident of a Contracting State as any person liable to tax therein by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on source based income. For individuals resident in both States, residency is resolved by availability of a permanent home, then centre of vital interests, then habitual abode, then nationality, and finally by mutual agreement of competent authorities. For non individuals resident in both States, residency is determined by the location of the place of effective management, or otherwise by mutual agreement of competent authorities.
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