Tier 3 not only for France, Denmark,︇ Greece. It's more like the same with most EU countries. In many countries residency status︈ is explained or based on OECD model.
Here you can check by particular country:
https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Here is the Residency definition of OECD:
https://www.oecd.org/tax/transfer-pricing/36221030.pdf
Here you can check by particular country:
https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Here is the Residency definition of OECD:
https://www.oecd.org/tax/transfer-pricing/36221030.pdf