To qualify for this benefit, you must file a COR with the foreign jurisdiction to prove that the company is tax-established in Singapore. For more information on the application process, see the COR/Tax Reclaim Form application. Double taxation can also take place within a single country. This usually happens when sub-national jurisdictions have tax powers and jurisdictions have competing rights. In the United States, a person can legally have only one residence. However, when a person dies, different States may claim that the person was domiciled in that State. Intangible personal property can then be imposed by any claiming State. .