Deciding State of Residence of Dual Resident
Asian Tax Journal Vol. 12 No. 2 (2011), pp. 257-279
Abstract
Domestic tax laws of each country to decide state of residence of dual resident are differentiated from each other and do not prescribe specific and clear definition of “resident” to keep up with recent economic environments. This study analyzes the definitions of “resident” and its relevant concepts and the scope of tax liability in tax laws, tax treaties and court cases of several countries. The analysis of this study shows that, in case an individual is a resident of both contracting states, his state of residence is generally decided according to the “tie-breaker rules” and the rules mostly follows the OECD model tax convention. Furthermore, the status of “resident”, which is the prerequisite for the “tie-breaker rules” is decided according to domestic tax laws of each country, while court cases consider relevant facts comprehensively to decide it.
Keywords
- Dual Resident
- OECD Model Tax Convention
- Tie-Breaker Rules
- Dual Taxation
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