https://www.taxtmi.com/acts?id=6310 The Convention treats a "resident of a Contracting State" as any person liable to tax there by reason of domicile, residence, place of management or similar criteria. For an individual resident of both States, residence is settled by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement of competent authorities. For non individuals resident of both States, residence is determined by the location of the place of effective management. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6310 The Convention treats a "resident of a Contracting State" as any person liable to tax there by reason of domicile, residence, place of management or similar criteria. For an individual resident of both States, residence is settled by a hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and, if unresolved, mutual agreement of competent authorities. For non individuals resident of 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=6310