Dual Tax Residency Articles

Using DTA Tie-Breaker Clauses to Resolve Dual Tax Residency

If two countries can both claim you as a tax resident, the safer move is a treaty position you can prove and keep consistent across filings, not a one-year optimization that may fall apart later. DTA tie-breaker rules help allocate treaty residence, but only after you confirm that dual-residency risk is real under domestic law on both sides.