Residential status

what is "tie breaker rule" ? if a person may be a resident of more than one country for any previous year.
Replies (1)
there are many rules in which I could only reproduce some
1. where his is accustomed to stay more like he has own house in country A and a rented house in country B then country A becomes his taxing country read with DTAA
2. where he carry on his business

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