- ¶14-000 Who is entitled to the benefits of a tax treaty?
- ¶14-050 Personality
- ¶14-100 Residence
- ¶14-150 Who is a resident for treaty purposes?
- ¶14-200 Dual residence: the tie-breaker
- ¶14-250 Saving clause
- ¶14-300 Nationality
- ¶14-350 States as resident of a contracting state
- ¶14-400 Tax favoured entities as residents of a contracting state