Residence determination under DTAA: domestic criteria, tie breaker rules for dual residents, and effective management for entities. The Article defines resident of a Contracting State by each State's domestic criteria: India by liability to tax through domicile, residence, place of management or similar criteria (excluding persons taxable only on India source income); UAE by qualifying presence for individuals and incorporation plus management and control for companies. It deems States, subdivisions, certain government institutions and the Abu Dhabi Investment Authority to be residents. Dual resident individuals are resolved by tests (permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement); dual resident non individuals by place of effective management.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residence determination under DTAA: domestic criteria, tie breaker rules for dual residents, and effective management for entities.
The Article defines resident of a Contracting State by each State's domestic criteria: India by liability to tax through domicile, residence, place of management or similar criteria (excluding persons taxable only on India source income); UAE by qualifying presence for individuals and incorporation plus management and control for companies. It deems States, subdivisions, certain government institutions and the Abu Dhabi Investment Authority to be residents. Dual resident individuals are resolved by tests (permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement); dual resident non individuals by place of effective management.
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