https://www.taxtmi.com/acts?id=4843 Definition of resident relies on liability to tax by reason of domicile, residence, place of management or similar criteria. For dual resident individuals, residency is resolved by permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For dual resident persons other than individuals, residency is determined by place of effective management, or otherwise by mutual agreement of the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4843 Definition of resident relies on liability to tax by reason of domicile, residence, place of management or similar criteria. For dual resident individuals, residency is resolved by permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between competent authorities. For dual resident persons other than individuals, residency is determined by place of effective management, or otherwise by mutual agreement of the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4843