Doppelbesteuerung

Art. 4 MA Ansässige Person

A. Musterkommentar

I. Preliminary remarks

1. The concept of „resident of a Contracting State“ has various functions and is of importance in three cases:

1. in determining a convention's personal scope of application;

2. in solving cases where double taxation arises in consequence of double residence;

3. in solving cases where double taxation arises as a consequence of taxation in the State of residence and in the State of source or situs.

2. The Article is intended to define the meaning of the term „resident of a Contracting State“ and to solve cases of double residence. To clarify the scope of the Article some general comments are made below referring to the two typical cases of conflict, i. e. between two residences and between residence and source or situs. In both cases the conflict arises because, under their domestic laws, one or both Contracting States claim that the person concerned is resident in their territory.

3. Generally the domestic laws of the various States impose a comprehensive liability ...