https://www.taxtmi.com/acts?id=6186 The Article defines resident of a Contracting State as a person liable to tax there by criteria such as domicile, residence or place of management, excluding persons taxable only on in state income or capital. For dual resident individuals, residence is determined by: permanent home availability; centre of vital interests; habitual abode; nationality; or mutual agreement if still unresolved. For non individuals resident in both States, residence is determined by the location of the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6186 The Article defines resident of a Contracting State as a person liable to tax there by criteria such as domicile, residence or place of management, excluding persons taxable only on in state income or capital. For dual resident individuals, residence is determined by: permanent home availability; centre of vital interests; habitual abode; nationality; or mutual agreement if still unresolved. For non individuals resident in both States, residence is determined by the location of the place of effective management. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6186