https://www.taxtmi.com/acts?id=5141 Article 1 establishes the personal scope of the Agreement: it applies to persons who are residents of one or both Contracting States, thereby defining treaty applicability by reference to residency for purposes of the avoidance of double taxation and prevention of fiscal evasion. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 11:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5141 Article 1 establishes the personal scope of the Agreement: it applies to persons who are residents of one or both Contracting States, thereby defining treaty applicability by reference to residency for purposes of the avoidance of double taxation and prevention of fiscal evasion. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5141