https://www.taxtmi.com/acts?id=5959 The Convention defines resident as any person liable to taxation in a Contracting State by domicile, residence, place of incorporation, place of management or similar criteria. Where an individual is resident of both Contracting States, treaty residency is determined by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between competent authorities; persons other than individuals with dual residency are resolved by mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 12:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5959 The Convention defines resident as any person liable to taxation in a Contracting State by domicile, residence, place of incorporation, place of management or similar criteria. Where an individual is resident of both Contracting States, treaty residency is determined by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between competent authorities; persons other than individuals with dual residency are resolved by mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5959