Fiscal residence tie-breaker rules determine treaty residency for dual-resident individuals and allocate residence for entities by management.

A resident of a Contracting State is any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on domestic-source income. For dual-resident individuals a hierarchical tie-breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. Dual-resident entities are treated as resident in the State of their place of effective management.

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