https://www.taxtmi.com/acts?id=5203 Article 4 defines resident of a Contracting State as any person liable to tax in that State and resolves dual residency for individuals by a tiered test: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities; for non individuals residency is determined by place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5203 Article 4 defines resident of a Contracting State as any person liable to tax in that State and resolves dual residency for individuals by a tiered test: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities; for non individuals residency is determined by place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5203