Residence determination under DTAA: tie breaker rules allocate individual residency by permanent home, centre of vital interests, habitual abode, nationality.

The DTAA defines a resident as a person liable to tax by domicile, residence, place of management or similar criteria. For an individual resident of both Contracting States, residency is resolved by tie breaker rules in sequence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement of competent authorities. For persons other than individuals who are dual residents, the competent authorities must attempt mutual agreement; failing agreement, the person is not treated as a resident of either Contracting State for entitlement to Agreement benefits.

---

---

---