DEFINITION Article - 4 RÉSIDENT PDF

[PDF] DEFINITION Article - 4 RÉSIDENT

Importance of Concept of Residence

This Article provides the criteria as to who shall be considered a resident of a Contracting State. In case the application of such a criteria results in dual residency, the rules of determining the residential status of a person (tie breaker rule) are generally provided in the tax Treaty.

Article 4 – Resident

Article 4, provides an exhaustive definition of the term resident, and provides that resident means

Article 4 – Residence – General Structure

Article 4 provides the criteria, as to who or which person, shall be considered a resident of a Contracting State. In case the application of such a criterion results in dual residency, the rules of determining the residential status of a person (tie breaker rule) are generally provided in the tax Treaty. Generally, Article 4 comprises of the follo...

Importance of Concept of Residence

The concept of residence is often used for the following purpose (Assume we are referring to the India USA Treaty) : – 1. Determine the scope of Applicationof Treaty , i.e, who shall be considered resident of a country, since the Treaty between two countries generally applies to person who are resident of one (India or USA) or both (India and USA) ...

Article – 4(1) of The OECD Model Tax Convention

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 management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof, as w...

Article – 4(1) of The Un Model Tax Convention

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...

Article – 4(1) of The India Austria Treaty

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...

Article – 4(1) of The India USA Treaty

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, citizenship, place of management, place of incorporation, or any other criterion of a similar nature, provided, however, that : (a) this term does not incl...

Person – Article 3

India USA Treaty the term “person” includes an individual, an estate, a trust, a partnership, a company, any other body of persons, or other taxable entity

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What is Article 4 of the tax treaties?

Article 4 of the tax treaties is one of the most important Articles in the DTAA. It is true that the DTAAs deal with income, however, the income has to be identified with a source and with a ‘person’ in whose hands it can be taxed or to whom relief may be given.

Who determines the place of residence under Article 25?

Under these Models, if a person other than individual is a resident of both the States by application of paragraph 1, each such case has to be separately considered, by the Competent Authorities to determine the place of residence through Mutual Agreement Procedure (MAP) under Article 25.

When should a person be considered a state a resident?

Applying the special rules to the period 1 January to 31 March, the individual was a resident of State A. Therefore, both State A and State B should treat the individual as a State A resident for that period, and as a State B resident from 1 April to 31 December. 11.

What is a “resident of a Contracting State”?

The concept of “resident of a Contracting State” has various functions and is of importance in three cases : a) in determining a convention’s personal scope of application; b) in solving cases where double taxation arises in consequence of double residence;

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ARTICLES DU MODÈLE DE CONVENTION FISCALE

Article 3. Définitions générales. Article 4. Résident. Article 5. Établissement stable. Chapitre III. IMPOSITION DES REVENUS. Article 6. Revenus immobiliers.

COMMENTAIRES SUR LARTICLE 4

DEFINITION Article - 4 RÉSIDENT. 1. Au sens de la présente Convention l'expression « résident d'un État contractant » désigne toute personne qui

MODÈLE DE CONVENTION FISCALE CONCERNANT LE REVENU

22 juil. 2010 DÉFINITIONS. Art. 3. Définitions générales. Art. 4. Résident. Art. 5. Établissement stable. Chapitre III. IMPOSITION DES REVENUS. Art. 6.

Renseignements sur la résidence à des fins fiscales

droit interne le concept de résidence fiscale a pour corollaire celui de Selon l'article 4 A du code général des impôts (CGI)

convention between the government of the united states of america

taxation laws of that State. ARTICLE 4. Resident. 1. For the purposes of this Convention the term "resident of a Contracting State" means any.

CONVENTION MULTILATÉRALE POUR LA MISE EN ŒUVRE DES

Aux fins de la présente Convention les définitions suivantes s'appliquent : a) L'expression « Convention Article 4 – Entités ayant une double résidence.

LA MISE À JOUR 2017 DU MODÈLE DE CONVENTION FISCALE

21 nov. 2017 Modifications du paragraphe 3 de l'article 4 (critère de départage ... [Définition des situations dans lesquelles un résident est une ...

Modèle de convention des Nations Unies concernant les doubles

Définitions générales. Article 4. Résident. Article 5. Établissement stable. Chapitre III imposition des revenus. Article 6. Revenus immobiliers. Article 7.

France - Information on residency for tax purposes

Section I – Criteria for Individuals to be considered a tax resident France means the European department (including Corsica) and overseas department ...

Convention avec lEspagne - Impôt sur le revenu - Impôt sur la

iv) les impôts locaux sur le revenu et sur la fortune ; Article 4. Résident. 1. Au sens de la présente Convention l'expression " résident d'un État ...

COMMENTARY ON ARTICLE 4 CONCERNING THE DEFINITION OF RESIDENT

Paragraph 1 8 Paragraph 1 provides a definition of the expression "resident of a Contracting State" for the purposes of the Convention The definition refers to the concept of residence adopted in the domestic laws (cf Preliminary remarks)