Applicability of bilateral tax treaties in triangular cases – Part 4

In Part 3, I have discussed Reverse PE triangular case. In this part, i am focusing on third situation i.e. Dual resident triangular cases.

Dual resident triangular cases usually arise where a person who is resident in two states (State A and State B) for tax purposes receives income from sources in a third state (State C). This is illustrated in the following diagram:

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