Fiscal domicile rules determine tax residence and apply sequential tie breakers to resolve dual residency conflicts.

Fiscal domicile is defined by liability to tax under domestic law for reasons such as domicile, residence or place of management, excluding persons taxable only on in state source income or capital. For dual resident individuals, tie breakers apply in sequence: permanent home (then centre of vital interests), habitual abode, nationality, and thereafter mutual agreement. For dual resident persons other than individuals, residence is the State of the place of effective management.

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