Dual Resident of India & USA Deemed US Resident Under DTAA; Eligible for Income Treaty Exemption Per Article 4(2).

Dual Resident of India & USA Deemed US Resident Under DTAA; Eligible for Income Treaty Exemption Per Article 4(2). https://www.taxtmi.com/highlights?id=45875 Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee en-us Sat, 13 Apr 2019 05:54:50 +0530 Sat, 13 Apr 2019 05:54:50 +0530 TaxTMI RSS Generator Dual Resident of India & USA Deemed US Resident Under DTAA; Eligible for Income Treaty Exemption Per Article 4(2). https://www.taxtmi.com/highlights?id=45875 Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee Highlights Income Tax Sat, 13 Apr 2019 05:54:50 +0530 https://www.taxtmi.com/highlights?id=45875