https://www.taxtmi.com/acts?id=10338 The term resident covers persons liable to tax by reason of domicile, residence, place of management or similar criteria and excludes persons taxable only on in State sources. Dual-resident individuals are allocated to a single State via hierarchical tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual-resident entities are resident in the State of their place of effective management, with unresolved cases to be settled by mutual agreement of competent authorities. en-us Sat, 17 Jan 2009 18:31:07 +0530 Mon, 25 Nov 2024 12:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10338 The term resident covers persons liable to tax by reason of domicile, residence, place of management or similar criteria and excludes persons taxable only on in State sources. Dual-resident individuals are allocated to a single State via hierarchical tie-breakers: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual-resident entities are resident in the State of their place of effective management, with unresolved cases to be settled by mutual agreement of competent authorities. Act-Rules DTAA Sat, 17 Jan 2009 18:31:07 +0530 https://www.taxtmi.com/acts?id=10338