https://www.taxtmi.com/acts?id=5687 Definition of resident: a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criterion, excluding persons taxed only on income from sources within that State. For dual resident individuals, residency is resolved by sequential tests-permanent home, centre of vital interests, habitual abode, nationality-and ultimately by mutual agreement of the competent authorities if required. For non individuals, residency is determined by place of effective management, with unresolved cases settled by mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 11:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5687 Definition of resident: a person liable to tax in a Contracting State by reason of domicile, residence, place of management or similar criterion, excluding persons taxed only on income from sources within that State. For dual resident individuals, residency is resolved by sequential tests-permanent home, centre of vital interests, habitual abode, nationality-and ultimately by mutual agreement of the competent authorities if required. For non individuals, residency is determined by place of effective management, with unresolved cases settled by mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5687