https://www.taxtmi.com/acts?id=5656 The Agreement defines resident of a Contracting State by each State's taxation laws. For individuals resident in both States a tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. For non individuals resident in both States, residency is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 07 Oct 2024 15:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5656 The Agreement defines resident of a Contracting State by each State's taxation laws. For individuals resident in both States a tie breaker applies: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. For non individuals resident in both States, residency is determined by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5656