https://www.taxtmi.com/acts?id=5988 For DTAA purposes a resident of a Contracting State is any person liable to tax there under domestic law. If an individual is resident in both States, residency is determined by: permanent home, centre of vital interests, habitual abode, nationality, and, failing those tests, mutual agreement of the competent authorities. For persons other than individuals who are resident of both States, residency is determined by the State of the entity's place of effective management, or otherwise by mutual agreement of the competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5988 For DTAA purposes a resident of a Contracting State is any person liable to tax there under domestic law. If an individual is resident in both States, residency is determined by: permanent home, centre of vital interests, habitual abode, nationality, and, failing those tests, mutual agreement of the competent authorities. For persons other than individuals who are resident of both States, residency is determined by the State of the entity's place of effective management, or otherwise by mutual agreement of the competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5988