https://www.taxtmi.com/acts?id=4187 A person is a resident of a Contracting State if treated as such under that State's tax law, except where tax liability arises only from income sourced in that State. For dual resident individuals, residency is resolved by: availability of a permanent home; if that is inconclusive, the centre of vital interests based on personal and economic relations (with habitual abode and citizenship as factors). For non individuals resident of both States, residency is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4187 A person is a resident of a Contracting State if treated as such under that State's tax law, except where tax liability arises only from income sourced in that State. For dual resident individuals, residency is resolved by: availability of a permanent home; if that is inconclusive, the centre of vital interests based on personal and economic relations (with habitual abode and citizenship as factors). For non individuals resident of both States, residency is determined by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4187