https://www.taxtmi.com/acts?id=4755 Defines resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For dual resident individuals a hierarchical tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement by competent authorities. For dual resident non individuals residence is determined by place of effective management, with unresolved cases settled by mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 17:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4755 Defines resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on source income. For dual resident individuals a hierarchical tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement by competent authorities. For dual resident non individuals residence is determined by place of effective management, with unresolved cases settled by mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4755