https://www.taxtmi.com/acts?id=5293 Determination of resident status under the DTAA is based on domestic liability to tax, with dual residency for individuals resolved by sequential tie breakers: permanent home, economic relations concentration where both permanent homes exist, habitual abode if no permanent home, then economic activity concentration if habitual abode is indecisive, and mutual agreement by competent authorities if unresolved; for non individuals residence is the State of place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5293 Determination of resident status under the DTAA is based on domestic liability to tax, with dual residency for individuals resolved by sequential tie breakers: permanent home, economic relations concentration where both permanent homes exist, habitual abode if no permanent home, then economic activity concentration if habitual abode is indecisive, and mutual agreement by competent authorities if unresolved; for non individuals residence is the State of place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5293