https://www.taxtmi.com/acts?id=8338 Definition of resident of a Contracting State means a person liable to tax under that State's laws by reason of domicile, residence, place of management or similar criteria and includes the State and its subdivisions but excludes persons taxable only on income from sources in that State. Dual resident individuals are assigned residency by a tie breaker hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement by competent authorities. Dual resident entities are resident where their place of effective management is located, or otherwise resolved by mutual agreement. en-us Sun, 10 Feb 2008 21:41:28 +0530 Fri, 15 Nov 2024 15:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8338 Definition of resident of a Contracting State means a person liable to tax under that State's laws by reason of domicile, residence, place of management or similar criteria and includes the State and its subdivisions but excludes persons taxable only on income from sources in that State. Dual resident individuals are assigned residency by a tie breaker hierarchy: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement by competent authorities. Dual resident entities are resident where their place of effective management is located, or otherwise resolved by mutual agreement. Act-Rules DTAA Sun, 10 Feb 2008 21:41:28 +0530 https://www.taxtmi.com/acts?id=8338