https://www.taxtmi.com/acts?id=5838 The Convention defines resident of a Contracting State as any person liable to tax there by domicile, residence, place of management or similar criteria, including State and governmental bodies, with partnerships and estates included only to the extent their income is taxed as that of a resident. Dual resident individuals are subject to sequential tie breaker rules-permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement-while dual resident non individuals are resident where their place of effective management is situated, or otherwise by mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 14:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5838 The Convention defines resident of a Contracting State as any person liable to tax there by domicile, residence, place of management or similar criteria, including State and governmental bodies, with partnerships and estates included only to the extent their income is taxed as that of a resident. Dual resident individuals are subject to sequential tie breaker rules-permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement-while dual resident non individuals are resident where their place of effective management is situated, or otherwise by mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5838