Dual residence
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 –
Golding and Connolly on Advising British Expats 3.8
;
Golding and Connolly on Living and Working Abroad 6.2.8
Establishing treaty residence
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