Tier Breaker Rules

Technical topics regarding tax preparation.
#1
skoo  
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10-Jan-2019 11:05am
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GEORGIA
HI, Is there anyone familiar with the Tie-Breaker Rules which are used to determine a single country of residence in a case of dual residency?

Use 2006 U.S. Model Treaty as an example, it generally, provides that the Tie-Breaker Rules generally look at the following factors in order to decide dual residency issue: 1. The existence and location of a permanent home 2. The center of vital interests 3. The individual’s habitual abode 4. Nationality.

However, Not all treaties have Tie-Breaker Rules, the U.S.-China tax treaties is an example. According to U.S.-China Tax treaty, the residency would, in these cases, be determined under a competent authority procedure (i.e., in consultations between the competent authorities of the two countries in issue).

So My questions is -- did US and China ever decided any "competent authority procedure" on the unsolved tie-breaker rule matters? If so, where I can find the guidance?

Thanks much in Advance !
 

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