DTAA Tie-Breaker Walkthrough
Walk through treaty residence for a dual-resident individual under Article 4(2) of the India-US Double Taxation Avoidance Agreement: permanent home, vital interests, habitual abode and nationality. A treaty-residence result does not switch off either country's tax or filing rules. Inputs stay on your device.
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New here? Read the underlying explainer first: The India–US DTAA tie-breaker, explained.
Permanent home
A "permanent home" means a dwelling available to you on a continuous basis (owned or rented long-term), not a short hotel stay or a friend's spare room. Where is one continuously available to you?
Source: Convention between the Government of the United States of America and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (signed 12 September 1989, entered into force 18 December 1990), Article 4 paragraph 2. Cross-reference: OECD Model Tax Convention Commentary on Article 4.
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