Fiscal residence tie-breaker rules determine a dual-resident individual's residence by permanent home, centre of vital interests, habitual abode, or nationality. The Article defines resident as a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income and limiting partnership/estate/trust residency to income taxed as resident. Dual-resident individuals are assigned residence by sequential tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement. Dual-resident non-individuals are resident where their place of effective management is situated.
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Provisions expressly mentioned in the judgment/order text.
Fiscal residence tie-breaker rules determine a dual-resident individual's residence by permanent home, centre of vital interests, habitual abode, or nationality.
The Article defines resident as a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income and limiting partnership/estate/trust residency to income taxed as resident. Dual-resident individuals are assigned residence by sequential tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement. Dual-resident non-individuals are resident where their place of effective management is situated.
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