Dual Residence in Tax Treaty Law and EC Law

In an international business world residence for tax purposes in more than one jurisdiction is an ever recurring issue. Double tax treaties provide for mechanisms dealing with such dual or multiple resident situations. Those mechanisms and the implications under the distributive rules are discussed in detail. Also issues arising from primary and secondary Community law are discussed in depth.

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In an international business world residence for tax purposes in more than one jurisdiction is an ever recurring issue. Double tax treaties provide for mechanisms dealing with such dual or multiple resident situations. Those mechanisms and the implications under the distributive rules are discussed in detail. All issues arising from primary and secondary Community law are discussed in depth,