https://www.taxtmi.com/acts?id=4469 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4469 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. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4469