Residence tie breaker determines treaty residence and allocation of taxing rights based on permanent home and centre of vital interests. The provision defines resident for treaty purposes as persons liable to tax by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income or capital. For dual resident individuals a tie breaker sequence applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals competent authorities should determine residence by reference to place of effective management, place of incorporation or other relevant factors; absent agreement, treaty relief is limited to what those authorities may decide.
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 tie breaker determines treaty residence and allocation of taxing rights based on permanent home and centre of vital interests.
The provision defines resident for treaty purposes as persons liable to tax by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income or capital. For dual resident individuals a tie breaker sequence applies: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement by competent authorities. For non individuals competent authorities should determine residence by reference to place of effective management, place of incorporation or other relevant factors; absent agreement, treaty relief is limited to what those authorities may decide.
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