https://www.taxtmi.com/acts?id=16852 Defines resident as a person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, excluding persons taxed only on source income. Dual residency for individuals is resolved by sequential tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual residency for non individuals is resolved by place of effective management, with disputed claims to be settled by mutual agreement of competent authorities. en-us Fri, 03 Aug 2012 18:28:57 +0530 Sat, 30 Nov 2024 13:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16852 Defines resident as a person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, excluding persons taxed only on source income. Dual residency for individuals is resolved by sequential tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement of competent authorities. Dual residency for non individuals is resolved by place of effective management, with disputed claims to be settled by mutual agreement of competent authorities. Act-Rules DTAA Fri, 03 Aug 2012 18:28:57 +0530 https://www.taxtmi.com/acts?id=16852