https://www.taxtmi.com/acts?id=18900 Residency for treaty purposes is defined by liability to tax through domicile, residence, place of management or similar criteria; persons taxed only on source income are excluded. Dual residency individuals are resolved by a sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. Dual resident entities are treated as resident where their place of effective management is situated, with unresolved cases referred to competent authorities for mutual agreement. en-us Tue, 12 Aug 2014 13:36:20 +0530 Tue, 26 Nov 2024 17:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18900 Residency for treaty purposes is defined by liability to tax through domicile, residence, place of management or similar criteria; persons taxed only on source income are excluded. Dual residency individuals are resolved by a sequence: permanent home, centre of vital interests, habitual abode, nationality, and failing those, mutual agreement by competent authorities. Dual resident entities are treated as resident where their place of effective management is situated, with unresolved cases referred to competent authorities for mutual agreement. Act-Rules DTAA Tue, 12 Aug 2014 13:36:20 +0530 https://www.taxtmi.com/acts?id=18900