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OnlineITA102 Residence

The residence concept may seem fundamental but dig a little and there’s more to it. Explore this topic further to become more adept at understanding treaty issues and implications involved in determining residence.


Online Tax Courses
EUR 499 / USD 674 (VAT excl.)
Client offer:
20% discount for Global Tax Premier clients and 10% discount for Global Tax Explorer (Plus) clients.
Ordering multiple courses
ITA102 Residence

Learning objectives


  • Understand the importance of the residence concept as a connecting factor between a taxpayer and a national tax system
  • Appreciate the variety of ways in which countries define the residence connection for individuals and companies
  • Understand the concept of dual residence and possible consequences of being a dual resident
  • Ability to determine residence for treaty purposes and apply the remaining treaty articles
  • Become aware of more complex issues related to residence


Delivery method
QAS Self study
Field of study
Course review
This course was last reviewed mid-2015



This course covers, in detail, the fundamental concepts relating to tax treaties; building on these basic ideas before touching on the more complex concepts.  It is highly recommended for participants with no or little knowledge of tax treaties, or those with experience in domestic and international taxation, who are looking to better understand the role of tax treaties. The course is further suitable for those who have previous experience with tax treaties and wish to acquire a more thorough understanding. While knowledge or experience in international tax is not a pre-requisite for this course, participants will benefit from having a basic knowledge of the domestic tax law of at least one country in particular as it relates to cross-border situations.
While this course is suitable for practising professionals, it is also very useful as additional study material in preparing for the CIOT examination - Advanced Diploma in International Taxation (ADIT – Paper 1). Further information about this qualification can be found at the ADIT website
No advance preparation is needed for this course.

Study time


  • Audio Lessons: 1hour 45 mins
  • Self study: 9 hours 30 mins
  • Further reading (optional): 12 hours 30 mins
  • Extra: Video interview with leading tax expert, Prof. Hugh Ault

Access to the course is granted for a period of 12 months, from the date of ordering. 

Continuing Professional Education (CPE)

The recommended CPE points for this course are as follows:

  • NASBA (The National Association of State Boards of Accountancy, US) - 7 credits/points
  • CIOT (The UK Chartered Institute of Taxation) – 11 points
  • NBA (Nederlandse beroepsorganisatie van accountants) - 11 points

The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website.

In addition, IBFD International Online Tax Courses in many cases qualify for CPE credits pursuant to the rules of a number of professional associations other than those listed above. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

Read more information on CPE points and accreditation for International Tax Courses.

For more information regarding administrative policies such as complaints and refund, please contact IBFD International Tax Training via email. Please note that once access to an online course has been granted, a refund will no longer be possible.

Order this course now by selecting 'Register Online' above.


  • Importance of the residence concept
  • Corporate residence in domestic law
  • Individual residence in domestic law
  • Introduction to residence for treaty purposes
  • Treaty tie-breaker for companies
  • Treaty tie-breaker for individuals
  • Applying treaties to dual residents
  • Introduction to advanced topics


  •  Joanna C. Wheeler
    Dr Joanna Wheeler is a senior member of the IBFD academic group. She established the advanced LL.M. programme in international tax law offered by the University of Amsterdam as a joint project...


Other Contributors:

    Hugh J. Ault is Professor Emeritus at Boston College Law School. He has been a visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at...
  • Jan de Goede
      Prof. Jan J.P. de Goede, Senior Principal, Tax Knowledge Management, reports directly to the CEO of IBFD and has held several positions during his 21 years at IBFD, including the role of...