Residency definition in tax treaties determines residence and tie breaker rules for individuals and entities under treaty standards.

The treaty defines resident for each Contracting State: India follows domestic taxable status by domicile, residence, place of management or similar criteria (excluding persons taxable only on in state source income); Kuwait defines resident status by national status coupled with physical presence and by incorporation plus tax liability for companies. Tie breaker rules allocate individual residence by permanent home, centre of vital interests, habitual abode, nationality, and, if necessary, mutual agreement; non individuals are resident where their place of effective management is situated.

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