Center of vital interests – issues upon its determination Cover Image
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Център на жизнени интереси - проблеми при определянето му
Center of vital interests – issues upon its determination

Author(s): Velina Spirova
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: center of vital interests; resident; double taxation avoidance; tie-breaker rules

Summary/Abstract: The center of vital interests is a concept, which historically was first used in 1948, before the launching of the OECD and UN Model of Double Taxation Treaties. The function of the center of vital interests is manifested in two directions – when defining an individual as a resident under the local legislation and as a tie-breaker rule with one of the countries under the given Treaty.

  • Issue Year: LVIII/2017
  • Issue No: 2
  • Page Range: 18-27
  • Page Count: 10
  • Language: Bulgarian