Taxpayers establishing their economic and personal interests in more than one country run the risk of becoming a tax resident in more than one tax jurisdiction. The problem of possible double residency shall be solved by Article 4(2) and (3) (the so-called Tie-Breaker Rule) of the OECD Model Tax Convention. Both articles are falling back on national legal definitions. which raises the... https://www.markbroyard.com/super-price-the-worthy-dog-bunny-supply-limited-save/