https://www.taxtmi.com/acts?id=4814 Definition of resident of a Contracting State means any person liable to tax in that State by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on income from sources in that State. For dual residents, individuals are allocated residency by permanent home, centre of vital interests, habitual abode, and failing those tests by mutual agreement of competent authorities; non individual dual residency is settled by mutual agreement considering place of incorporation and place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4814 Definition of resident of a Contracting State means any person liable to tax in that State by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on income from sources in that State. For dual residents, individuals are allocated residency by permanent home, centre of vital interests, habitual abode, and failing those tests by mutual agreement of competent authorities; non individual dual residency is settled by mutual agreement considering place of incorporation and place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4814