https://www.taxtmi.com/acts?id=5808 The DTAA defines a resident as any person liable to tax in a Contracting State by reason of domicile, residence, place of management, or similar criteria, excluding persons taxed only on in state source income. Dual resident individuals are resolved by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual resident non individuals are treated as resident where their place of effective management is situated, with unresolved cases referred to mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5808 The DTAA defines a resident as any person liable to tax in a Contracting State by reason of domicile, residence, place of management, or similar criteria, excluding persons taxed only on in state source income. Dual resident individuals are resolved by a sequence of tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual resident non individuals are treated as resident where their place of effective management is situated, with unresolved cases referred to mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5808