# Fiscal Residence Checker

> Source: https://bryter.com/use-cases/double-taxation-software/

The Fiscal Residence Checker helps tax professionals to identify the country where a person’s income is legally taxable under double-taxation treaties modelled after Art. 15 of the OECD Model Convention.

#### Background

Under various double taxation treaties, persons who work in one country but are residents in another may avoid double taxation. Therefore, a country’s taxation powers with regard to a person’s income cannot be determined without considering the double-taxation treaty that exists between the two countries. On the basis of the applicable treaty, factors related to the nature of the work such as the number of days he or she spends abroad and the registered address of the employer are considered.  

The Fiscal Residence Checker automates the process of ascertaining which country has taxation powers on a case by case basis. Using BRYTER double taxation software, the logical structure of double taxation treaties is transformed into a digital decision tree. The user is guided through an interactive questionnaire that collects all the necessary information to determine the respective tax liabilities in different countries. Due to the modular logic of our [financial services automation](https://bryter.com/industry/financial-services-automation/) software, the final result is based on the user’s inputs and the tool is able to determine tax liabilities for any combination of countries.