https://www.taxtmi.com/acts?id=6018 The Article defines a resident of a Contracting State as any person liable to tax there under domestic criteria such as domicile, residence, place of management or registered office. For individuals resident in both Contracting States, residency is resolved by: permanent home, then centre of vital interests if homes exist in both States, then habitual abode, and finally by mutual agreement of the competent authorities; dual residency of non individuals is settled by mutual agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 09:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6018 The Article defines a resident of a Contracting State as any person liable to tax there under domestic criteria such as domicile, residence, place of management or registered office. For individuals resident in both Contracting States, residency is resolved by: permanent home, then centre of vital interests if homes exist in both States, then habitual abode, and finally by mutual agreement of the competent authorities; dual residency of non individuals is settled by mutual agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6018