https://www.taxtmi.com/acts?id=4528 For treaty purposes, a resident is any person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source based income or capital. Dual residency for individuals is resolved by tie breaker rules in sequence: permanent home, centre for vital interests, habitual abode, nationality, and, if unresolved, mutual agreement between competent authorities. Dual residency for entities is resolved by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4528 For treaty purposes, a resident is any person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on source based income or capital. Dual residency for individuals is resolved by tie breaker rules in sequence: permanent home, centre for vital interests, habitual abode, nationality, and, if unresolved, mutual agreement between competent authorities. Dual residency for entities is resolved by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4528