https://www.taxtmi.com/acts?id=17103 Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, including the State and its subdivisions but excluding persons taxable only on source income. Dual resident individuals are subject to sequential tie breaker tests: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. Dual resident non individuals are deemed resident where their place of effective management is situated, with unresolved cases to be settled by mutual agreement of the competent authorities. en-us Thu, 31 Jan 2013 16:16:57 +0530 Tue, 26 Nov 2024 16:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17103 Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management or similar criteria, including the State and its subdivisions but excluding persons taxable only on source income. Dual resident individuals are subject to sequential tie breaker tests: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. Dual resident non individuals are deemed resident where their place of effective management is situated, with unresolved cases to be settled by mutual agreement of the competent authorities. Act-Rules DTAA Thu, 31 Jan 2013 16:16:57 +0530 https://www.taxtmi.com/acts?id=17103