https://www.taxtmi.com/acts?id=19004 Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on source income. For individuals with dual residency, residence is determined by permanent home, then by centre of vital interests, then by habitual abode, then by nationality, with unresolved cases referred to competent authorities. For persons other than individuals, dual residency is to be settled by mutual agreement of competent authorities; absent agreement the person is not treated as resident of either State for Agreement benefits. en-us Wed, 15 Oct 2014 09:31:42 +0530 Wed, 13 Nov 2024 16:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19004 Defines resident as any person liable to tax in a Contracting State by domicile, residence, place of management, place of incorporation or similar criteria, excluding persons taxable only on source income. For individuals with dual residency, residence is determined by permanent home, then by centre of vital interests, then by habitual abode, then by nationality, with unresolved cases referred to competent authorities. For persons other than individuals, dual residency is to be settled by mutual agreement of competent authorities; absent agreement the person is not treated as resident of either State for Agreement benefits. Act-Rules DTAA Wed, 15 Oct 2014 09:31:42 +0530 https://www.taxtmi.com/acts?id=19004