https://www.taxtmi.com/acts?id=18203 The Agreement defines resident status as liability to tax by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income or in State capital. Dual resident individuals are resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement. Dual residency for non individuals is to be settled by competent authorities considering place of effective management and place of incorporation; failing agreement, such persons are not treated as residents of either State for treaty benefits. en-us Fri, 21 Mar 2014 17:04:34 +0530 Mon, 25 Nov 2024 17:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18203 The Agreement defines resident status as liability to tax by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxed only on source income or in State capital. Dual resident individuals are resolved by tie breaker rules: permanent home, centre of vital interests, habitual abode, nationality, and mutual agreement. Dual residency for non individuals is to be settled by competent authorities considering place of effective management and place of incorporation; failing agreement, such persons are not treated as residents of either State for treaty benefits. Act-Rules DTAA Fri, 21 Mar 2014 17:04:34 +0530 https://www.taxtmi.com/acts?id=18203