Definition
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Most modern tax treaties include a tie-breaker provision in the residency article (typically Article 4). The OECD model tie-breaker applies in this strict order: (1) permanent home, (2) center of vital interests, (3) habitual abode, (4) citizenship, (5) mutual agreement. Each step requires evidence; day counts feed every step. The tie-breaker only applies if you're a tax resident of both countries under their domestic laws AND the two countries have a tax treaty.
See also:Treaty tie-breaker rules
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