Article 4 Modello OCSE: resident

MODEL TREATY, ARTICLE 4 RESIDENT

1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.

La nozione di "residente di uno Stato contraente" ha diverse funzioni ed è rilevante in tre casi:

A)
nel determinare l'ambito di applicazione personale di una convenzione;

B)
nella risoluzione dei casi in cui la doppia imposizione deriva dalla doppia residenza;

C)
nella risoluzione dei casi in cui la doppia imposizione sorga in conseguenza dell'imposizione nello Stato di residenza e nello Stato di origine o situs.

L'articolo ha lo scopo di definire il significato del termine "residente di uno Stato contraente" e di risolvere i casi di doppia residenza. Per chiarire l'ambito di applicazione dell'articolo vengono di seguito formulate alcune osservazioni di carattere generale con riferimento ai due casi tipici di conflitto, es . tra due residenze e tra residenza e fonte o situs. In entrambi i casi il conflitto sorge perché, ai sensi delle loro leggi interne, uno o entrambi gli Stati contraenti affermano che la persona interessata è residente nel loro territorio.
Generalmente gli ordinamenti interni dei vari Stati impongono un assoggettamento tributario onnicomprensivo — “onere tributario pieno” — ...