https://www.taxtmi.com/acts?id=5174 The Article defines 'resident of a Contracting State' as any person liable to taxation therein by domicile, residence, place of management or similar criteria. For individuals resident in both States, treaty residence is determined by a hierarchy: permanent home; if in both States, centre of vital interests; if unclear or no permanent home, habitual abode; then nationality; unresolved cases are to be settled by mutual agreement. Persons other than individuals are deemed residents of the State where their place of effective management is situated. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 12:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5174 The Article defines 'resident of a Contracting State' as any person liable to taxation therein by domicile, residence, place of management or similar criteria. For individuals resident in both States, treaty residence is determined by a hierarchy: permanent home; if in both States, centre of vital interests; if unclear or no permanent home, habitual abode; then nationality; unresolved cases are to be settled by mutual agreement. Persons other than individuals are deemed residents of the State where their place of effective management is situated. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5174