Abstract
The question of whether or not a taxpayer qualifies as a 'Resident of a Contracting State' within the meaning of Article 4 paragraph 1 OECD-Model Convention goes to the very heart of the application of a double tax treaty. During the past decades, German tax courts, scholars and practitioners alike have approached this topic from many different perspectives and angles. Although there seems to be some common understanding of the requirements and consequences of the treaty entitlement status, the German international tax practice reveals that it is far from being sufficiently investigated. This is not only due to questions and problems that arise in the national tax law of Contracting States for the first time, but also because traditional legal institutes and classical problems are re-assessed and treated differently over time, which is particularly true for the treatment of partnerships. This article explains the relevant issues and hot topics alongside the German point of view only, but may be of broader interest to international readers.
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