Dual Resident

Dual Resident

Dual Resident means:
a taxpayer who is a resident of two countries. Most U.S. tax treaties with other countries contain a “tiebreaker” provision that determines the country of residence of a person who is a resident of both countries.

U.S. and other Developed Countries International Tax Meaning

Person or company resident in two or more countries under the law of those countries, because the two countries adopt different definitions of residence.

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