https://www.taxtmi.com/acts?id=4644 Fiscal domicile under the DTAA defines a resident as any person liable to tax by reason of domicile, residence, place of management or similar criteria. Dual residency for individuals is resolved by: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement by competent authorities. Dual residency for non individuals is resolved by the location of the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4644 Fiscal domicile under the DTAA defines a resident as any person liable to tax by reason of domicile, residence, place of management or similar criteria. Dual residency for individuals is resolved by: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement by competent authorities. Dual residency for non individuals is resolved by the location of the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4644