Administrative resolution

Commentary – Schwarz on Tax Treaties ¶14-200

Companies

– see also Dual resident companies

Generally

Commentary – Schwarz on Tax Treaties ¶14-200

Double taxation

Commentary – 2.2.10 ; 6.2.8

Individuals

Commentary – Schwarz on Tax Treaties ¶14-200

Partnerships

Commentary – Schwarz on Tax Treaties ¶14-150

Self-assessment

Commentary – Schwarz on Tax Treaties ¶26-800

Settlements

– see Settlements

Tie-breaker

Commentary – Schwarz on Tax Treaties ¶14-200

Trustees

– see Trustees

Trusts

Commentary – Schwarz on Tax Treaties ¶14-200