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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Comprehensive Tax Treaty Framework Clarifies Residency Status for Individuals, Entities, and Pension Funds</h1> The statutory provision defines 'resident' for tax treaty purposes, establishing criteria for determining tax residency. It covers individuals, pension funds, and organizations, providing a detailed framework for resolving dual residency scenarios. The provision outlines a hierarchical approach to determining residency status, considering factors like permanent home, center of vital interests, habitual abode, and nationality. For entities with dual residency, the treaty provides mechanisms for resolving classification through mutual agreement between contracting states.
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