Fiscal domicile rules determine residence for tax purposes using permanent home, centre of vital interests, habitual abode, nationality. Fiscal domicile defines a resident as one taxable as a resident under a Contracting State's laws and resolves dual residence: for individuals by availability of a permanent home, then centre of vital interests, habitual abode, nationality, and failing these by mutual agreement; for non individuals by the place of effective management.
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.
Fiscal domicile rules determine residence for tax purposes using permanent home, centre of vital interests, habitual abode, nationality.
Fiscal domicile defines a resident as one taxable as a resident under a Contracting State's laws and resolves dual residence: for individuals by availability of a permanent home, then centre of vital interests, habitual abode, nationality, and failing these by mutual agreement; for non individuals by the place of effective management.
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