Glossary
Centre of vital interests
A tie-breaker test that locates your tax home where your personal and economic ties are strongest.
When two countries both claim you as resident, treaties apply tie-breakers. After 'permanent home', the next test is your centre of vital interests — where your family, main home, and economic life are centred.
Why it matters
Structuring a move so this clearly points to your new country is what makes it defensible. Leaving a spouse, home or business behind can keep you taxable in the old one.
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