Tax treaty entitlement issues concerning dual residents

D. Sanghavi

    Research output: Contribution to journalArticleAcademicpeer-review

    Abstract

    The question whether a dual resident taxpayer is entitled to tax treaties concluded by each residence state with a third state has been controversial. Since
    2008, the Organisation for Economic Co-operation and Development (OECD) Commentary on Article 4(1) of the OECD Model states that such a taxpayer would be entitled to only the tax treaty network of residence state as determined by the tiebreaker rule of the tax treaty between the two residence states. While this may be desirable policy, this article examines whether the interpretation espoused by the commentary is legally accurate.
    Original languageEnglish
    Pages (from-to)604-614
    Number of pages11
    JournalIntertax
    Volume42
    Issue number10
    Publication statusPublished - 1 Jan 2014

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