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Two countries claim you as a tax resident.The treaty decides which one.

This applies the tie-breaker of the actual bilateral treaty between your two countries — permanent home, centre of vital interests, habitual abode, nationality, mutual agreement — and quotes its wording at every step.

Most people never need this: it only bites when both states really do claim you under their own law. Not sure that is your case? Start with our tax scope tool instead.

1936 treaty corridors carry the tie-breaker text · for 862 of them we also hold both countries' own residence rules

Pick the two countries that might both treat you as a resident.

1936 treaty corridors · 172 countries

Treaty texts extracted from official sources · corpus updated 2026-09-28

One tie-breaker is not a tax position.

Knowing which country wins the residence conflict is the frame. Inside it sit your income types, your filing obligations in both countries, and the rest of the treaty. That is what the paid assistant is for — over a corpus of more than a million sourced provisions.

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