Deep Dives24 min read
What is the 'Center of Vital Interests' in a Tax Treaty?
Start by making one defensible tax residency call based on facts, not on a preferred country outcome. Use the treaty tie-breaker in order, document why each step does or does not resolve residence, and stop at the first clear result.
center of vital intereststax treaty tie-breakerdual residency+2 more
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