Dual Residence Research Articles

A New Model Tax Convention for a World of Increasing Remote Work and Mobility of Individuals

Model Tax Conventions have been the subject of eternal and very heated discussions regarding corporate income taxation, particularly in the recent times as a result of the BEPS Project and its epilogue (the Pillars). However, very little attention has been paid to the challenges and risks posed to tax treaties by the generalization of remote work (a phenomenon that is on the rise, most notably after the 2020 pandemic) and the consequent increased opportunities for individuals to move across jurisdictions, temporarily or permanently relocate in new jurisdictions or even embark on a nomadic life. In the present paper, the author will attempt to provide an in-depth reflection on the impact that these phenomena may trigger in the application of tax treaties on the taxation of income of both individuals and linked entities. They will subsequently propose adjustments to the Model Tax Conventions such as reviewing the tie-breaker rules for resolving dual residency issues (article 4), reinterpreting or modifying the permanent establishment concept for the taxation of business profits (article 5), assessing the elimination of the independent personal services clause (article 14) and revising the rules on the taxation of employment income (article 15). In all cases, specific and near final proposals will be provided for the redrafting of the relevant articles.

Accommodating agriculture at al-Khayran: Economic relations and settlement practices in the earliest agricultural communities of the southern Levant

Early agricultural practices are often viewed as such a radical transformation that they not only structured and drove the long-term development of subsistence economies, but also required a dramatic reorganization of how community-wide economic relations were reckoned and enacted. This article examines how data derived from loci of economic production can inform us about the structure of economic relations in early agricultural communities, so as to better test such claims of political-economic disruption against the archaeological record. It does so by analyzing the site of al-Khayran in the west-central Jordan. Al-Khayran dates to the southern Levantine Middle Pre-Pottery Neolithic B, the time period when predominantly agricultural economies first emerge in the region. Results show that a typical village-based residential group temporarily and repeatedly inhabited a substantially-built in-field structure while practicing intensive agricultural production. These results indicate that the site’s inhabitants carried out a form of dual residence mobility with heavy investment on-site in perimetrics via landesque capital. Such behavior suggests that at least some residential groups in this time period were indeed corporate groups that agentively intervened in economic systems to actively assert and enact the private holding of the means of production during the emergence of agricultural economies.

Dual residence time for droplets to coalesce with a liquid surface.

When droplets approach a liquid surface, they have a tendency to merge in order to minimize surface energy. However, under certain conditions, they can exhibit a phenomenon called coalescence delay, where they remain separate for tens of milliseconds. This duration is known as the residence time or the noncoalescence time. Surprisingly, under identical parameters and initial conditions, the residence time for water droplets is not a constant value but exhibits dual peaks in its distribution. In this paper, we present the observation of the dual residence times through rigorous statistical analysis and investigate the quantitative variations in residence time by manipulating parameters such as droplet height, radius, and viscosity. Theoretical models and physical arguments are provided to explain their effects, particularly why a large viscosity or/and a small radius is detrimental to the appearance of the longer residence time peak.

TAX RESIDENCE ISSUES FOR UKRAINIAN EMPLOYEES WORKING ABROAD

The tax resident status creates unlimited tax liabilities for individual in Ukraine. Today the war in Ukraine changes the employment of Ukrainians dramatically. Many Ukrainian enterprises have been forced to relocate business to other regions or states and have changed how their business is conducted (e.g. Ukrainian airlines relocated aircrafts and crew to other countries). This temporary dislocation of people can have tax consequences for those individuals and the businesses for which they work. In the article criterions of tax residency are researched and defined loopholes that may lead to tax residence avoidance or, contrary, may create a risk of dual residence conflict for the Ukrainian nationals, especially during the war time. It is proposed to widen the criterions of tax residency during the martial law in Ukraine for the proper definition of the tax residence of Ukrainians who stay abroad more than 183 days during the calendar year, but hold the center of vital interests in Ukraine.

Assisted living residents with dementia: Disparities in mental health services pre and during COVID-19.

Little is known about mental health among Medicare beneficiaries with Alzheimer's disease or related dementias (ADRD) who reside in assisted living (AL) communities. The COVID-19 pandemic may have curtailed ambulatory care access for these residents, but telehealth may have expanded it. We examined in-person and telehealth use of ambulatory mental health visits among AL residents with ADRD, pre and during the COVID pandemic, focusing on race/ethnicity and Medicare/Medicaid dual status. A CY2018 cohort of AL residents with ADRD was identified. Outcome was any quarterly in-person or telemedicine mental health visit based on national CY2019-2020 Medicare claims. Key independent variables were individual race/ethnicity and dual status and the AL-level proportion of dual residents. We estimated a linear probability model with random effects and robust standard errors. Quarterly indicators captured service use before and after the onset of the pandemic. The study included 102,758 fee-for-service Medicare beneficiaries with ADRD in 13,400 ALs. One in five residents had any mental health visits prior to the COVID-19 pandemic. Black residents, and those with dual Medicare/Medicaid eligibility, were significantly less likely to use mental health services prior to and during the pandemic. There were no significant differences in visits via telemedicine by race/ethnicity or individual dual status. Residents in AL communities with a higher proportion of duals had a lower likelihood of visits before and during the pandemic. Mental health service use among AL residents with ADRD was low and declining prior to the pandemic. Telehealth allowed for mental health visits to continue during the pandemic, albeit at a lower level. Residents in ALs with a higher proportion of duals were less likely to have in-person or telehealth visits. The results suggest that some ALs may find it difficult to assure mental health service provision to this vulnerable population.

Is the Dual Residence an Appropriate Arrangement for the Minor with Separated Parents? National Experiences and European recommendations

Is the Dual Residence an Appropriate Arrangement for the Minor with Separated Parents? National Experiences and European recommendations

Dual Residency Training in Neurology and Psychiatry: History and Current Practice.

In the early 20th century, neurology training included more experience in psychiatry, and psychiatry training included more training in neurology than what is currently required. After World War I, the increased need for differential diagnosis of what might now be called functional neurological disorders resulted in the military encouraging combined residency training in neurology and psychiatry and the promulgation of the term "neuropsychiatry" for this specialty. Thirty-six percent of physicians certified by the American Board of Psychiatry and Neurology in its first decade (1935-1945) held certification in both neurology and psychiatry. However, the term neuropsychiatry gradually became used interchangeably with general psychiatry-to distinguish it from psychoanalysis-and lost its specificity. It is widely held that the popularity of psychoanalysis resulted in psychiatrists perceiving less need for neurological knowledge, and inclusion of neurology content in psychiatry training decreased. Dual residency training programs in neurology and psychiatry began to increase in popularity again in the 1980s as advances in neuroscience, neuroimaging, and pharmacology, paired with the growth of behavioral neurology, laid the foundation for meaningful practice of neuropsychiatry. The author surveyed 207 physicians who graduated from both a neurology and psychiatry residency and 18 current trainees in combined neuropsychiatry residency programs to collect information on their current practice, academic activity, and opinions about their training. The response rate was 64%. Respondents' attitudes toward the value of their dual neurology and psychiatry training were overwhelmingly positive. Reasons for the lack of growth of combined residency programs in neurology and psychiatry are examined.

United we stand? Perceived loyalty of dual nationals, multiracial people, and dual state residents

As multiracial children of foreign-born parents, Kamala Harris and Barack Obama embody diversity in politics for many perceivers. Yet some have also questioned their loyalty to their respective groups. We explored perceptions of dual group members’ (DGM; dual nationals, multiracial people, and dual state residents) loyalty among first-party (those who share a group membership with a DGM target) and third-party perceivers (those who do not). Studies 1a–2b showed that first- and third-party perceivers rated DGMs as less loyal than their single group member (SGM) counterparts. However, only first- (Studies 2a–2b) but not third-party (Studies 1a–1b) perceivers preferred SGMs to DGMs for loyalty-dependent roles. Study 3 revealed that perceivers who were higher in patriotism supported DGMs for loyalty-dependent roles less when they were first- (vs. third) party observers. These studies suggest that perceivers readily intuit that DGMs are less loyal than SGMs and, under some conditions, this may lead to discrimination.

Developing a Dual Residency Program in Psychiatry and Neurology in an Area of Regional Conflict: The University of Hargeisa-Massachusetts General Hospital-Boston Medical Center Experience.

Noncommunicable diseases are the leading cause of worldwide death and disability and continue to increase in both developed and developing countries. There is a need to address and treat neuropsychiatric disorders in low-income countries, especially in the Horn of Africa. Capacity building by training local doctors and health care workers is a laborious endeavor, with challenges piling up along the way. Nevertheless, the rewards are great when brain specialists who are able to address the needs in their country and treat their fellow citizens receive the training needed to do so effectively. The present article describes a coordinated administrative, educational, and clinical effort to develop and implement a dual residency program in psychiatry and neurology at the University of Hargeisa in Somaliland. The authors highlight the foundations of the program and the challenges faced during its development and implementation in an area of regional conflict. The program provides evidence that this aim is achievable and serves as a model for others seeking to replicate it in other low- and middle-income countries.

Health Care Use and Outcomes in Assisted Living Communities: Race, Ethnicity, and Dual Eligibility.

Assisted Living (AL) has become an important residential long-term care option in the United States, yet very little is known about the nature and quality of care received in this setting by racial/ethnic minorities or residents dually eligible for Medicare and Medicaid. Using calendar year 2018 Medicare data, we identified 255,564 fee-for-service Medicare beneficiaries age 55+ who resided in 24,108 ALs across the United States. We fit several logistic regression models with individual-level covariates and AL-level fixed effects, to examine the association between race/ethnicity and dual status with inpatient hospital admission, 30-day readmission, emergency room use, and nursing home placement. Significant variations in these measures were found both within and across ALs for racial/ethnic minority and dual residents. Our results suggest that disparities in outcomes are most significant by dual eligibility status rather than by race/ethnicity alone. These findings provide important implications for providers, policy makers, and researchers.

AURES Holdings a.s. (C-405/18) at the Intersection of Cross-Border Loss Relief, Corporate Exit Taxation and Dual Residency Mismatches

This contribution examines the decision of the Court of Justice of the European Union (CJEU) of 27 February 2020 in Case C-405/18 AURES Holdings a.s. on the application of the Marks & Spencer final losses doctrine to dual resident companies that transfer their treaty residence (place of effective management) to another Member State. The CJEU applied a two-step comparability analysis based on Timac Agro and Bevola to exclude current not-subject-to-tax emigration losses (not linked to the ability-to-pay of the immigrated company) from its preferred approach to always take final losses into account somewhere in the internal market. The immigration state was not forced to apply its taxing powers asymmetrically over emigration losses to prevent a conflict with the principle of fiscal territoriality in exit tax cases and international tax practice against base erosion and profit shifting (BEPS). If the immigration state still sovereignly decides to take these losses into account pursuant to a bilateral tax treaty, Article 9(b) of the Anti-Tax Avoidance Directive (ATAD) on dual residency mismatches prevents dual loss utilization. ATAD, Aures, Bevola, comparability, conversion, exit tax, hybrid mismatch, final losses, POEM, Timac Agro.

The EU succession regulation: achievements, ambiguities, and challenges for the future

The quest for uniformity in the private international law relating to succession has a long history. It is only with the adoption of the EU Succession Regulation that a major success was achieved in this field. Although the Regulation should receive a largely positive appraisal, it also suffers from certain drawbacks that will require a careful approach by courts and other authorities as to the practical application of the Regulation. The authors address selected difficulties that arise under its provisions and make suggestions for future review and reform. The article starts with the central notion of habitual residence and discusses the possibility of having a dual habitual residence. It then moves to discuss choice of law and recommends to broaden further party autonomy in the area of succession law. Some more specific issues are also addressed, including legacies by vindication, the relationship between the law applicable to succession, the role of the legis rei sitae and the law applicable to the registries of property, estates without a claimant, the special rules imposing restrictions concerning or affecting succession in respect of certain assets, as well as the exclusion of trusts. Some proposals for clarifications are made in that regard.

Resolution of Dual Residence Instances in the Case of Companies

The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD’s Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies’ residence based on the place of the effective management criterion, the new approach stipulates that such cases will be decided through the application of the Mutual Agreement Procedure, between the competent authorities of the relevant contracting states. After outlining the historical development of the said mechanism in the context of dual residence resolution, this article purports to critically assess its desirability, with a special focus on its implementation in Serbia.

Children in dual‐residence arrangements: Exploring discourses of fairness and children's best interest in Norway

AbstractIn many countries, dual residence is increasingly common for children when parents separate. This works well for many children, but opinions differ on whether or not it should be the norm. In analysing interviews with 35 nine‐ to 19‐year‐olds with dual‐residence experience in Norway, undertaken in 2018, we find clear traces of prevailing discourses in society. Claims of equality and fairness and claims of children's rights both emerge, the latter being particularly visible in the participants' recommendations to other children. Children value spending much time with both parents, but may still want more flexibility than their parents realise.

Gerry O'Hanlon , SJ, The Quiet Revolution of Pope Francis. A Synodal Catholic Church in Ireland? (review)

his faith, refusing to affiliate with mockers, dissenters, or pagans. As Pierce points out, the Portrait presents Stephen’s short-lived but intense period of post-retreat devotion with ‘honesty and sensitivity’ (74). Readers can only speculate where Stephen’s journey would take him, but Pierce sees the mature Joyce ‘inside the albeit outer orbit of the Church…with goodwill in his heart’(103). Or, as he says at the book’s close, ‘We [readers] are reminded of Shakespeare’s “dual residence”, only in Joyce’s case he is both inside and outside the faith of his fathers’ (187). His treatment of Joyce’s Jesuit affiliation is less precise. He finds Joyce’s famous distinction between his Catholicism and his Jesuitness to be ‘arcane’ (71), but I think it has substance. The two intersect, of course, but I see Joyce associating the Jesuits more with his education than his faith. Pierce rightly points out that Stephen conceives of Catholicism as ‘his mother’s religion’ (99); yet the Portrait repeatedly links the Jesuits with his father. His teachers share many of Simon Dedalus’s virtues and vices, and in Joyce’s life they followed the same relationship arc: youthful separation, later appreciation, and a lifelong connection that ebbed and flowed, but was never broken. Pierce makes one small mistake in referring to St Aloysius Gonzaga, whose name Joyce took at confirmation, as a Jesuit priest (71): he was an unordained scholastic, whose youth is significant since it makes him one of the order’s ‘boy saints’, with whom schoolboys like Joyce could identify. On the same subject, I would suggest St Aloysius and St Patrick as worthier candidates for Joyce’s ‘favourite saint’ than Pierce’s choice of St Thomas Aquinas. The latter might have been Stephen’s patron, but not his creator’s, at least according to Joyce’s friend in Paris, Jacques Mercanton. Finally, when Pierce considers the Portrait as ‘profoundly inner-directed’, he credits George Moore’s The Lake for inspiring Joyce. But surely its author’s twelve years of Jesuit education also had much to do with the Portrait’s deeply introspective nature, and its testing of all public values ‘in the only crucible of authentic life’ it recognises, ‘namely the privacy of conscience’ (81). These are small matters, however. I very much benefited from reading Pierce’s book and I would have no hesitation including it in a university class or recommending it to those wanting to understand and appreciate the Portrait more deeply. James Pribek SJ is Associate Professor at Creighton University, Omaha, Nebraska. Studies • volume 109 • number 435 346 Autumn 2020: Book Reviews Gerry O’Hanlon, SJ, The Quiet Revolution of Pope Francis. A Synodal Catholic Church in Ireland? (Dublin: Messenger Publications; revised edition, 2019), 168 pages. Motivated by commitment to the Gospel and possessed of both scholarship and literary skill, Gerry O’ Hanlon, former provincial of the Irish Jesuits, sets out to give life to the reform agenda of Pope Francis. He has written a book which could prove to be a catalyst for the renewal of the Church in Ireland. In an Address given in October 2015, commemorating the fiftieth anniversary of the establishment of the Synod of Bishops, Pope Francis said that what is appropriate in the third millennium is a ‘synodal Church’ which requires decentralisation, open debate and consultation. Collegiality needs to be present at all levels of the Church which means more authority for national and regional conferences with some share in local Church governance given to the baptised laity – the ‘voice of the faithful’. The Quiet Revolution was first published just before the visit of Pope Francis to Ireland in September 2018. This revised edition was published one year later. The book is divided into four parts. First, the current problems in the Church, including the reality of post-Catholic Ireland are presented. Next the vision of Pope Francis to rebuild the Church – his ‘quiet revolution’ – is outlined. Thirdly, emerging issues of teaching and governance, including the role of the laity, are examined. Finally, the question of how we in Ireland might respond is discussed. A gradual centralisation of the Church has taken place over centuries, but especially...

Country Note: The Newly Revised Israel–Japan Double Taxation Convention: The MLI’S Impacts And Implications

The Israel–Japan DTC has now been amended in accordance with the mandates set forth by the OECD’s ‘Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’ (MLI) as a consequence of the fact that both Israel and Japan are signatories to that agreement. The revisions to this tax treaty have found expression in a number of contexts, each being potentially outcome determinative as to the profitability – and even the viability – of a commercial enterprise or transaction conducted between the two Contracting States. Albeit the MLI revisions adopted in this treaty are common to many of the revised DTCs, the potential impact for Japanese and Israeli investors are particularly sensitive in light of the revisions introduced vis-à-vis the provisions of the previous treaty and upon which large scale business planning was carried out. Among the revisions with which the business community will have to contend are, inter alia, the mechanism for resolving dual corporate residence (previously the treaty had a place of incorporation test), the expanded scope of the permanent establishment threshold test and the introduction of the Principal Purposes Test (PPT) into a treaty which previously contained no broad anti-avoidance provision. Israel, Japan, new MLI treaty, revised DTC, Israel MLI, Japan MLI, revised treaty.

Citizenship on the move: the deprivation and restoration of emigrants’ hukou in China

ABSTRACT Scholars have long debated whether international migration impinges on states’ control over transborder populations. In this article, I lay bare how states consolidate control through the calculated manipulation of emigrant citizenship. Based on a genealogical interrogation of China’s emigrant citizenship policies from the 1950s to present and three months of fieldwork in an emigrant community in China, I illustrate that the state first revokes emigrants’ citizenship and then imposes selective conditions on its restoration upon their return. China’s otherwise domestically oriented citizenship regime, namely, the household registration (hukou) system, works similarly as an international immigration regime by selecting and documenting potential citizens. My study sheds new light on the understudied external control of the hukou system by examining how it limits emigrants’ right of resettlement and proscribes overseas dual residency. I argue that citizenship is anything but an enduring, unproblematic demographic fact. It is, in essence, a revocable, precarious politico-legal accomplishment. These malleable processes enable the state to redefine the citizenship of absent and returned members, reinsert the congruence between nationality and residency, and reinforce control over transborder populations. These findings may have implications for similar mechanisms of governing international migrants through documentation and legal codification beyond China.

DRaWS: A dual random-walk based sampling method to efficiently estimate distributions of degree and clique size over social networks

Random-walk based sampling methods have been widely employed to characterize social networks. However, existing random-walk based sampling methods cause inaccuracies in estimating the degree structure and high sampling costs in estimating clique structures. In this paper, we propose a dual random-walk based sampling method, called DRaWS by designing a dual residence of the random walker, to estimate both the distributions of degree and clique size with low costs. The key idea behind DRaWS is that it leverages the many-to-one formation between many nodes and one clique in a large graph to shorten the sampling paths and thus reduce the sampling costs greatly while reflecting the different sampling probabilities of the two types of node structures. Meanwhile, DRaWS employs the one-to-many representativeness between one node and many nodes in a clique to improve the quality of samples. Furthermore, two re-weighted estimators for DRaWS’s process are proposed to estimate the two different node structures. Experimental evaluation driven by real graph datasets shows that DRaWS drastically cuts down the sampling costs of the state-of-the-art methods while increasing the accuracy when estimating both the degree and clique structural properties.

Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax

As a matter of both tax policy and constitutional law, it is time to apportion state personal income taxes to eliminate the double taxation of dual residents. All individuals who, for income tax purposes, are residents of two or more states should be taxed along the lines proposed by Minnesota Governor Mark Dayton for “snowbirds:” A state should tax the income with respect to which it has source jurisdiction. As to income which two or more states tax only on the basis of residence, such states should apportion based on the dual resident’s relative presence in each state of residence. This apportioned approach would eliminate the double taxation of dual residents’ income and would comport better with modern patterns of residence and mobility.While Minnesota’s legislature did not adopt the Dayton proposal, that proposal should provoke reconsideration of the conventional understanding of personal residence for state income tax purposes. The traditional understanding can cause double taxation when an individual is deemed to be a resident of two or more states, each entitled to tax this dual resident’s entire income. As a matter of tax policy and constitutional law, the formula advanced by Governor Dayton for Minnesota snowbirds is the proper way to tax all dual residents. A state should tax the income with respect to which it has source jurisdiction because the income arises within the state’s geographic boundaries, whether or not the taxpayer is a resident of such state. As to income with respect to which two or more states have only residence-based jurisdiction to tax, the states of residence should tax on a proportionate basis, based on the part of the year the dual resident spends in each state. The income apportioned between states of residence under this approach will typically be dual residents’ intangible investment income such as dividends and interest. To eliminate double residence-based taxation of such income, the Dayton formula should, both as a matter of tax policy and of constitutional law, apply to all individuals who are, for tax purposes, residents of two or more states.The Dayton proposal highlights the obsolescence of current tax policy and constitutional norms for states’ personal income taxation of residents, norms fashioned for an earlier era. It is time to shift from the traditional personal income tax regime, with its increasing possibilities of double residence-based taxation, to a system which recognizes multiple states of residence and apportions personal income tax authority among them as to items which are not geographically sourced to the taxing state.

Inheritance, estate and gift tax treaties—Italy

Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.