https://www.taxtmi.com/acts?id=20274 The Agreement defines resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on income from sources in that State. Dual residence individuals are allocated residency by: permanent home, centre of vital interests, habitual abode, nationality, and failing those tests, referral to competent authorities for mutual agreement. For non individuals, residency is determined by place of effective management, with mutual agreement sought if indeterminate and, absent agreement, denial of treaty resident status. en-us Mon, 28 Dec 2015 12:28:55 +0530 Tue, 26 Nov 2024 15:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20274 The Agreement defines resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on income from sources in that State. Dual residence individuals are allocated residency by: permanent home, centre of vital interests, habitual abode, nationality, and failing those tests, referral to competent authorities for mutual agreement. For non individuals, residency is determined by place of effective management, with mutual agreement sought if indeterminate and, absent agreement, denial of treaty resident status. Act-Rules DTAA Mon, 28 Dec 2015 12:28:55 +0530 https://www.taxtmi.com/acts?id=20274