https://www.taxtmi.com/acts?id=5746 Residency under the DTAA is based on liability to tax under a Contracting State's laws, excluding persons taxed only on domestic-source income or capital. For individuals resident in both States, residency is resolved by sequential tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. For persons other than individuals, dual residency is resolved by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 14:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5746 Residency under the DTAA is based on liability to tax under a Contracting State's laws, excluding persons taxed only on domestic-source income or capital. For individuals resident in both States, residency is resolved by sequential tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. For persons other than individuals, dual residency is resolved by the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5746