https://www.taxtmi.com/acts?id=17997 Defines Resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxed only on source income in that State. For individuals with dual residency, the tie breaker sequence is permanent home, centre of vital interests, habitual abode, nationality, and then mutual agreement. For non individuals with dual residency, residence is the place of effective management, or otherwise resolved by mutual agreement of competent authorities. en-us Mon, 22 Jul 2013 16:41:30 +0530 Sat, 16 Nov 2024 13:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17997 Defines Resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxed only on source income in that State. For individuals with dual residency, the tie breaker sequence is permanent home, centre of vital interests, habitual abode, nationality, and then mutual agreement. For non individuals with dual residency, residence is the place of effective management, or otherwise resolved by mutual agreement of competent authorities. Act-Rules DTAA Mon, 22 Jul 2013 16:41:30 +0530 https://www.taxtmi.com/acts?id=17997