https://www.taxtmi.com/acts?id=15146 A resident of a Member State is any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income. Where an individual is resident in more than one Member State, residency is determined by: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between Competent Authorities. For non individuals resident in multiple Member States, residence is determined by place of effective management, or by mutual agreement if that place cannot be determined. en-us Wed, 31 Aug 2011 18:09:47 +0530 Mon, 03 Feb 2025 12:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15146 A resident of a Member State is any person liable to tax there by reason of domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income. Where an individual is resident in more than one Member State, residency is determined by: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement between Competent Authorities. For non individuals resident in multiple Member States, residence is determined by place of effective management, or by mutual agreement if that place cannot be determined. Act-Rules DTAA Wed, 31 Aug 2011 18:09:47 +0530 https://www.taxtmi.com/acts?id=15146