https://www.taxtmi.com/acts?id=4902 Residency under the Convention follows domestic taxation law; when an individual is resident of both Contracting States, residency is determined by: permanent home, then centre of vital interests, then habitual abode, then nationality, and finally by mutual agreement of competent authorities if previous tests are inconclusive. For persons other than individuals, residency if dual is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4902 Residency under the Convention follows domestic taxation law; when an individual is resident of both Contracting States, residency is determined by: permanent home, then centre of vital interests, then habitual abode, then nationality, and finally by mutual agreement of competent authorities if previous tests are inconclusive. For persons other than individuals, residency if dual is determined by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4902