Article 4: Definition of Residence

United Nations Model Double Taxation Convention between Developed and Developing Countries (2017 Update)

Article 4

Resident

For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

(a) He shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);

(b) If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;

(c) If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;

(d) If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of the Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

OECD Model Tax Convention on Income and on Capital (2017 Update)

Article 4
Resident

For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such persons hall be deemed to be a resident for the purposes of the Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.

Article 4 Bibliography

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Article 4 Cases

Abed v R,[1978] CTC 5 (FCTD).

Allchin v Canada, 2004 FCA 206.

Beament v MNR,[1952] 2 SCR 486.

Bedford Overseas Freighters Ltd v MNR, [1970] CTC 69 (Ex Ct)

Black v Canada, 2014 FCA 275.

Bujnowski v Canada, 2006 FCA 32, aff’g 2005 TCC 90.

Bundesfinanzhof (Federal Fiscal Court), I R 22/06, 5 June 2007, Bunderssteuerblatt, 2007, II, 812 (Germany).

Bundesfinanzhof [Federal Tax Court],FloridaLLC,2009, I R 34/08, 263 (Germany).

Bundesfinanzhof (Federal Fiscal Court), I R 64/13, IStR 2016, 770 (Germany).

Capitol Life Insurance Company v The Queen,[1984] CTC 141 (FCTD), aff’d [1986] 1 CTC 388 (FCA).

Commissione Tributaria Centrale (Central Tax Court), Case 4992, 10 October 1996 (Italy)

Commissione Tributaria Regionale Emilia Romagna (Tax Court of Appeal Emilia Romagna), 27 March 2000 (Italy)

Commissioner for South African Revenue Service v Tradehold Ltd, [2012] ZASCA 61(South Africa).

Commissioners of Inland Revenue v Exxon Corp [1982] STC 356, EWHC (Ch) 1982 (UK)

Commissioner of Taxation v Resource Capital Fund III LP, [2013] FCA 363, rev’d [2014] FCAFC 37.

Conseil d’État (Supreme Administrative Court, 8,046, 14 March 1979, Droit Fiscal, 1980, 32, 409 (France).

Conseil d’État (Supreme Administrative Court), 28,831, 13 May 1983, Bulletin Fiscal Francis Lefebvre, 1983, 7, 430 (France).

Conseil d’État (Supreme Administrative Court), 69.853, 26 January 1990, Droit Fiscal, 1990, 23, 800 (France)

Conseil d’Etat (Supreme Administrative Court), 76.534, 19 May 1972, Droit Fiscal, 1975, 27, 116 (France).

Corte Suprema di Cassazione (Supreme Court of Cassation), 24246/2011, 18 November 2011 (Italy).

Cour Administrativ [Supreme Administrative Court], 18 December 2014, No 33872C (Luxembourg).

Cour d’Appel (Court of Appeals) Bruxelles, 1982-06-29, 29 June 1982, Fiscale Jurisprudentie, 1982, 1, 6, 119 (Belgium).

Crown Forest Industries Ltd v Canada,[1995] 2 SCR 802.

De Beers Consolidated Mines Ltd v Howe, [1906] AC 455 (HL).

Denisov v The Queen, 2010 TCC 101.

Dutch Supreme Court, 30 November 2011, No 11/05198, BNB 2013/54 (Netherlands).

Federal Administrative Court, 7 September 2011, Madeira (Switzerland).

Finanzgericht Baden-Wurttemberg (Baden-Wurttemberg Tax Court), 13 K 166/01, 22 February 2006, Entscheidungen der Finanzgerichte, 2006, 1175 (Germany).

Finanzgericht Nordrhein-Westfalen Dusseldorf (Nordrhein-Westfalen Dusseldorf Tax Court), II 170/83 A(E), 1 March 1984, Entscheidungen der Finanzgerichte, 1984, 11, 535 (Germany).

Fisher v The Queen, [1995] 1 CTC 2011 (TCC).

Garcia v The Queen, 2007 TCC 548.

George Trieste v Her Majesty the Queen, Federal Court of Appeal, 2012.

Gerechtshof Den Haag (Court of Appeal Den Haag), 100/81 M III, 22 January 1982, Beslissingen in Belastingzaken, 1984, 9* (Netherlands).

Guo v The Queen, 2003 TCC 23.

Hamel v The Queen, 2011 TCC 357.

Harris-Eze v The Queen,[2002] 2 CTC 2174 (TCC).

Hoge Raad der Nederlanden (Supreme Court), 23.031, 8 January 1986, Beslissingen in Belastingzaken, 1986, 127 (Netherlands).

Hoge Raad der Nederlanden (Supreme Court), 11/05198, 30 November 2012, Beslissingen in Belastingzaken, 2013/54 mn JP Boer (Netherlands)

Hoge Raad der Nederlanden [Supreme Court of the Netherlands], 3 December 2010, No 09/01401 (Netherlands).

Hoge Raad der Nederlanden (Supreme Court), 23 877, 1 July 1987, Beslissingen in Belastingzaken, 1987, 306 (Netherlands).

Hoge Raad der Nederlanden (Supreme Court), 28 February 2001, 35.557, Beslissingen in Belastingzaken, 2001, 295 (Netherlands)

Hoge Raad der Nederlanden (Supreme Court), 29 084, 23 March 1994, Beslissingen in Belastingzaken, 1994, 192c (Netherlands)

Huh v Canada (Attorney General) , 2002 FCA 493, aff'g [2000] 4 CTC 2239 (TCC).

Integrated Container Feeder Servie v JCIT, Income Tax Appellate Tribunal Mumbai, 2005 (India).

Jamieson v Commissioner of Internal Revenue, (US Tax Court 2008).

Karochuk v The Queen, 2005 TCC 479

Ladd v MNR, [1978] CTC 3071 (TRB).

Laerstate BV v Commissioners for Her Majesty’s Revenue and Customs, 11 August 2009, [2009] SFTD 551 (United Kingdom).

Lingle v Canada, 2009 TCC 435, aff’d 2010 FCA 152.

Mahmood v The Queen, 2009 TCC 89.

Macklin v Commissioners for Her Majesty’s Revenue and Customs, [2013] UKFTT 554 (First-Tier Tribunal, Tax Chamber).

McDermott Industries (Aust) Pty Ltd v Federal Commissioner of Taxation, Full Federal Court, 2005 (Australia).

McFadyen v The Queen, [2000] 4 CTC 2573(TCC), aff’d in part 2002 FCA 496.

MNR v Placrefid Ltd, [1992] 2 CTC 198 (FCTD).

MNR v Tara Exploration and Development Co Ltd [1974] SCR 1057.

Mr and Mrs R J Wood v Mrs L M Holden, 26 January 2006, [2006] STC 443 (United Kingdom).

Naczelny Sad Administracyjny (Supreme Administrative Court), II FSK 972/08, 13 November 2009 (Czech Republic).

Østre Landsret (High Court of Eastern Denmark), SKM2013.394.ØLR / B-2077-12, 19 March 2013, Tidsskrift for Skatter og Afgifter, 2013, 407 (Denmark).

Padmore v Inland Revenue Commissioners [1987] STC 36, EWCA Civ. 1989 (UK).

Perlman v The Queen, 2010 TCC 658.

Perry v Canada (National Revenue), 2008 FCA 260.

Podd et al v Commissioner of Internal Revenue, 75 TCM 2575(US Tax Ct 1998).

R & L Food Distributors Ltd v MNR, [1977] CTC 2579 (T Rev B).

Romanian Supreme Court, No 748/11.02.2010 (Romania).

Saunders v MNR, [1980] CTC 2436 (T Rev B).

Shahmoon v MNR, [1975] CTC 2361 (T Rev B).

Sifneos v MNR, [1968] Tax ABC 652 (TAB)

Slovak Regional Court, No 4S 233/2010-496 (Slovakia).

Smallwood (Trevor Smallwood and Mary Caroline Smallwood, Trustees of the Trevor Smallwood Trust, and Trevor Smallwood, Settlor of the Trevor Smallwood Trust), v Commissioners for H M Revenue and Customs, 8 July 2010, [2010] STC 2045 (United Kingdom)

Snow v The Queen, 2012 TCC 78.

Specialized Interregional Economic Court of Atyrau Oblast, NWKC, No 2-1443/6-10 (Kazakhstan).

Strachan v R, [1973] CTC 416 (FCTD).

Supreme Administrative Court, 12 January 2010, No 0882/10 (Portugal).

Supreme Administrative Court, 8 September 2010, No 0461/10 (Portugal).

Supreme Administrative Court, 27 October 2010, No 0462/10 (Portugal).

Supreme Administrative Court (SAC), 15 May 2015, II FSK 964/13 (Poland).

Supreme Court, 2015, No HR-2015-01008-A (Norway).

Supremo Tribunal Administrativo (Supreme Administrative Court), 0876/10, 24 February 2011 (Spain).

TD Securities (USA) LLC v The Queen,2010 TCC 186.

Thibodeau Family Trust v R,[1978] CTC 539.

Thomsonv MNR,[1946] SCR 209.