Residence tie breaker rules determine treaty residency and relief entitlement for persons resident in both Contracting States. Residency for treaty purposes is based on liability to tax under domestic law and excludes persons taxed only on in State source income or capital. Dual resident individuals are allocated residence by a sequential tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual residency for non individuals is resolved by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, treaty relief or exemption is not available except as the competent authorities may agree.
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 rules determine treaty residency and relief entitlement for persons resident in both Contracting States.
Residency for treaty purposes is based on liability to tax under domestic law and excludes persons taxed only on in State source income or capital. Dual resident individuals are allocated residence by a sequential tie breaker: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual residency for non individuals is resolved by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, treaty relief or exemption is not available except as the competent authorities may agree.
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