Fiscal domicile determines treaty residency and sets hierarchical tie breaker rules for individuals and entities under the DTAA. The Convention treats a 'resident of a Contracting State' as any person liable to tax there by reason of domicile, residence, place of management or similar criteria. For an individual resident of both States, residence is settled by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement of competent authorities. For non individuals resident of both States, residence is determined by the location of 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 determines treaty residency and sets hierarchical tie breaker rules for individuals and entities under the DTAA.
The Convention treats a "resident of a Contracting State" as any person liable to tax there by reason of domicile, residence, place of management or similar criteria. For an individual resident of both States, residence is settled by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement of competent authorities. For non individuals resident of both States, residence is determined by the location of the place of effective management.
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