Tax treaty entitlement issues concerning dual residents

D. Sanghavi

Research output: Contribution to journalArticleAcademicpeer-review


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
Issue number10
Publication statusPublished - 1 Jan 2014

Cite this

Sanghavi, D. (2014). Tax treaty entitlement issues concerning dual residents. Intertax, 42(10), 604-614.