https://www.taxtmi.com/acts?id=4872 Definition of resident turns on liability to tax under domestic law by reason of domicile, residence, place of management or similar criteria. For dual resident individuals a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement of competent authorities. For dual resident non individuals residence is determined by place of effective management or, if indeterminate, by mutual agreement of the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Dec 2024 11:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4872 Definition of resident turns on liability to tax under domestic law by reason of domicile, residence, place of management or similar criteria. For dual resident individuals a sequential tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement of competent authorities. For dual resident non individuals residence is determined by place of effective management or, if indeterminate, by mutual agreement of the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4872