The OECD (Organization for Economic Co-operation and Development) does not define tax residency directly, but it provides guidelines and recommendations that many countries follow to determine an individual’s tax residency. These guidelines are outlined in the OECD Model Tax Convention, which serves as a framework for tax treaties between different countries.
The OECD’s guidelines typically include factors such as the individual’s physical presence in a country, permanent home, center of vital interests (personal and economic ties), habitual abode, and nationality. However, governments can interpret and apply these guidelines differently in their domestic tax laws.