Applicability of bilateral tax treaties in triangular cases – Part 5

In Part 4, I have discussed Dual resident triangular case. In this part, i am focusing on fourth situation i.e. Reverse dual resident triangular cases.

Reverse dual resident triangular cases usually arises where a person who is resident in two states (State A and State B) for tax purposes makes certain payments to the resident of third state (State C). This is illustrated in the following diagram:

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