https://www.taxtmi.com/acts?id=5115 Article 4 defines resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria. Where an individual is resident of both States, tie breaker rules apply in sequence: permanent home; centre of vital interests if homes exist in both States; habitual abode; nationality; and, failing resolution, settlement by mutual agreement. For non individuals resident in both States, residence is the State of the place of effective management, with unresolved cases referred to the competent authorities for mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5115 Article 4 defines resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria. Where an individual is resident of both States, tie breaker rules apply in sequence: permanent home; centre of vital interests if homes exist in both States; habitual abode; nationality; and, failing resolution, settlement by mutual agreement. For non individuals resident in both States, residence is the State of the place of effective management, with unresolved cases referred to the competent authorities for mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5115