Residence tie-breaker rules determine which State treats a person as resident for tax treaty purposes. Definition of resident: a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criterion, excluding persons taxed only on income from sources within that State. For dual resident individuals, residency is resolved by sequential tests-permanent home, centre of vital interests, habitual abode, nationality-and ultimately by mutual agreement of the competent authorities if required. For non individuals, residency is determined by place of effective management, with unresolved cases settled by mutual agreement.
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 which State treats a person as resident for tax treaty purposes.
Definition of resident: a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criterion, excluding persons taxed only on income from sources within that State. For dual resident individuals, residency is resolved by sequential tests-permanent home, centre of vital interests, habitual abode, nationality-and ultimately by mutual agreement of the competent authorities if required. For non individuals, residency is determined by place of effective management, with unresolved cases settled by mutual agreement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
