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
Date Written: October 7, 2018
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: Suggested Citation