Definition
Center of vital interests
A tax-treaty tie-breaker step: where your personal and economic ties are stronger when both countries claim you.
When you're a tax resident of two countries simultaneously, the relevant tax treaty's tie-breaker decides which country has primary taxing rights. The OECD model tie-breaker examines, in order: (1) permanent home, (2) center of vital interests, (3) habitual abode, (4) citizenship, (5) mutual agreement. 'Center of vital interests' looks at family location, principal source of income, social and cultural ties, voter registration, and where bank accounts are concentrated.
See also:Treaty tie-breaker rules
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