Forgotten Commentary on Article 21 of the (1977-2017) OECD Model Concerning Dual Residents: Original Intention of Article 4(1), 2nd Sentence?

19 Pages Posted: 9 Nov 2018

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Dhruv Sanghavi

affiliation not provided to SSRN

Date Written: October 7, 2018

Abstract

A forgotten part of the commentary on Article 21 of the OECD Model Tax Convention posited that, in triangular cases, dual residents could only be considered to be comprehensively liable to tax in the winner state. This is in line with the post-2008 commentary on Article 4. Thus, the discovery of the forgotten commentary appears to contradict the generally accepted idea that the post-2008 commentary on Article 4 altered the interpretation of Article 4. This article examines whether this contradiction is indeed valid.

Keywords: OECD Model Tax Convention, Resident, Dual Residents, Article 4, Article 21, OECD Commentary, Interpretation of Tax Treaties

Suggested Citation

Sanghavi, Dhruv, Forgotten Commentary on Article 21 of the (1977-2017) OECD Model Concerning Dual Residents: Original Intention of Article 4(1), 2nd Sentence? (October 7, 2018). Available at SSRN: https://ssrn.com/abstract=3265102 or http://dx.doi.org/10.2139/ssrn.3265102

Dhruv Sanghavi (Contact Author)

affiliation not provided to SSRN

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