https://www.taxtmi.com/acts?id=4156 Residence is defined by liability to tax under domestic law and excludes persons taxable only on source income. Dual residence for individuals is resolved by successive tie breaker tests: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement between competent authorities. For juridical persons, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 24 Oct 2024 16:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4156 Residence is defined by liability to tax under domestic law and excludes persons taxable only on source income. Dual residence for individuals is resolved by successive tie breaker tests: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement between competent authorities. For juridical persons, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4156