Residence in tax treaties

Abstract

The present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model Convention on Income and Capital, in good faith, according to the general rule of interpretation under public international law. Moreover, it seeks to analyse and discuss the manner in which the definition of residence contributes to the determination of the object and purpose of tax treaties, and to what extent this definition informs the meaning of abuse from a tax treaty perspective.