Residence under Article 4(1) of the OECD model: deemed criteria, preferential tax regimes and the Portuguese case study

Leonardo João Marques dos Santos

doi:10.59403/1kvdc7d

Residence under Article 4(1) of the OECD model: deemed criteria, preferential tax regimes and the Portuguese case study

Leonardo João Marques dos Santos^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

This article examines whether all individuals considered residents by domestic law, or benefiting from preferential regimes, qualify for treaty residence under article 4(1) of the OECD Model. Using Portugal as a case study, it concludes that certain domestic criteria may be insufficient to establish treaty residence, while preferential regimes such as the NHR 2.0 can confer it.

Original language	English
Pages (from-to)	304-314
Number of pages	11
Journal	Bulletin for International Taxation
Volume	79
Issue number	9/10
DOIs	https://doi.org/10.59403/1kvdc7d
Publication status	Published - 31 Aug 2025

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abstract = "This article examines whether all individuals considered residents by domestic law, or benefiting from preferential regimes, qualify for treaty residence under article 4(1) of the OECD Model. Using Portugal as a case study, it concludes that certain domestic criteria may be insufficient to establish treaty residence, while preferential regimes such as the NHR 2.0 can confer it.",

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AB - This article examines whether all individuals considered residents by domestic law, or benefiting from preferential regimes, qualify for treaty residence under article 4(1) of the OECD Model. Using Portugal as a case study, it concludes that certain domestic criteria may be insufficient to establish treaty residence, while preferential regimes such as the NHR 2.0 can confer it.

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Residence under Article 4(1) of the OECD model: deemed criteria, preferential tax regimes and the Portuguese case study

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