https://www.taxtmi.com/acts?id=5898 Article 4 defines a resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria. For individuals resident in both States, tie breakers are: permanent home; centre of vital interests; habitual abode; nationality; and, if unresolved, mutual agreement between competent authorities. For non individuals resident in both States, residency is determined by the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 13:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5898 Article 4 defines a resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria. For individuals resident in both States, tie breakers are: permanent home; centre of vital interests; habitual abode; nationality; and, if unresolved, mutual agreement between competent authorities. For non individuals resident in both States, 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=5898