Residence determination under tax treaties decides which state treats a person as resident for treaty relief and taxation. Meaning of resident for tax treaty purposes is a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criteria, including the State and recognised pension funds and excluding persons taxed only on income or capital from that State. Individuals dual resident are allocated by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual residence for non individuals is resolved by competent authorities considering place of effective management and place of incorporation; absent agreement, treaty relief is unavailable except as agreed.
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 determination under tax treaties decides which state treats a person as resident for treaty relief and taxation.
Meaning of resident for tax treaty purposes is a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criteria, including the State and recognised pension funds and excluding persons taxed only on income or capital from that State. Individuals dual resident are allocated by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual residence for non individuals is resolved by competent authorities considering place of effective management and place of incorporation; absent agreement, treaty relief is unavailable except as agreed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
