Definition
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
When two countries claim you and the permanent home and center of vital interests tests don't decide, the OECD model tax treaty asks which country is your habitual abode, where do you usually live? Day counts are the primary evidence. A multi-year contemporaneous log is far more credible than a reconstruction.
See also:Treaty tie-breaker rules
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
