Deep Dives18 min read
What Is a Habitual Abode in a Tax Treaty?
A **habitual abode** is where you live regularly, normally, or customarily when a treaty is used to resolve dual residence. The risk is practical: if your facts do not clearly point to one country, the tie-breaker can remain inconclusive and move to later tests.
habitual abodetax treaty tie-breakerdual residency+2 more
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