Video (Open Access): Dual residence and tie-breaker rules: complications in an expatriate's first year of relocation
January 18 2023
Open Access Video
Dual residence and tie-breaker rules: complications in an expatriate’s first year of relocation
This video analyzes a recent decision of the Indian Income Tax Appellate Tribunal (ITAT). In that case, the taxpayer (an individual) had relocated from India to Singapore for taking up employment. In the relevant tax year (first year of relocation), he was dual resident of India and Singapore as per the respective tax laws. Hence, the ITAT was required to apply the tie-breaker rules contained in Art. 4(2) of the India-Singapore tax treaty. With due respect, the ITAT’s approach and conclusion seem difficult to reconcile with.
For Patrons (case notes):
For Patrons and Subscribers (Articles):
Important Disclaimer:
Efforts have been made to avoid errors or omissions in the content on this website. In spite of that, errors could creep in. Hence, you are advised to seek legal or professional advice where necessary. It is notified that, under any circumstances, neither the author nor any related person, entity, or service provider shall be responsible to anybody for any damage or loss.
Please also note that due to the nature of the subject-matter discussed on this website, the information contained within it and on any pages linked to/ from it may be subject to change, without notice.