https://www.taxtmi.com/acts?id=4933 A "resident of a Contracting State" is any person who, under that State's laws, is liable to tax by reason of domicile, residence, place of head or main office or any similar criterion. If a person is a resident of both Contracting States under those rules, the competent authorities shall determine by mutual agreement which State will be treated as the person's residence for the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 10:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4933 A "resident of a Contracting State" is any person who, under that State's laws, is liable to tax by reason of domicile, residence, place of head or main office or any similar criterion. If a person is a resident of both Contracting States under those rules, the competent authorities shall determine by mutual agreement which State will be treated as the person's residence for the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4933