Definition of vital interests under tax treaties?
This term has a broader meaning than the idea of "center of economic interests" under French law. It expresses a weighting between personal and material (economic) factors. This weighting is intended to determine the place where the taxpayer has his or her essential family or professional interests.
The state in which the "center of vital interests" is located is also determined by applying a set of criteria. These must be analyzed in detail in order to re...