https://www.taxtmi.com/acts?id=5869 The provision defines resident of a Contracting State as any person liable to taxation therein by reason of domicile, residence, place of incorporation, place of management or similar criteria. For individuals deemed residents of both Contracting States, treaty residence is resolved by: availability of a permanent home; the State of the individual's centre of vital interests; habitual abode; nationality; or mutual agreement of competent authorities. For non individuals, residence in cases of dual residency is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 15:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5869 The provision defines resident of a Contracting State as any person liable to taxation therein by reason of domicile, residence, place of incorporation, place of management or similar criteria. For individuals deemed residents of both Contracting States, treaty residence is resolved by: availability of a permanent home; the State of the individual's centre of vital interests; habitual abode; nationality; or mutual agreement of competent authorities. For non individuals, residence in cases of dual 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=5869