Tax Treaty Entitlement Issues Concerning Dual Residents

11 Pages Posted: 24 Apr 2015

Date Written: April 23, 2015


The question whether a dual resident taxpayer is entitled to tax treaties concluded by each residence state with a third state has been controversial. Since 2008, the Organisation for Economic Co-operation and Development (OECD) Commentary on Article 4(1) of the OECD Model states that such a taxpayer would be entitled to only the tax treaty network of residence state as determined by the tiebreaker rule of the tax treaty between the two residence states. While this may be desirable policy, this article examines whether the interpretation espoused by the commentary is legally accurate.

Keywords: tax treaties, dual resident, residence, OECD, OECD Commentary, OECD Model Tax Convention

Suggested Citation

Janssen-Sanghavi, Dhruv, Tax Treaty Entitlement Issues Concerning Dual Residents (April 23, 2015). Available at SSRN: or

Dhruv Janssen-Sanghavi (Contact Author)

Maastricht University, Faculty of Law ( email )

P.O. Box 616
Maastricht, 6200

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