https://www.taxtmi.com/acts?id=37365 Competent authorities must endeavour to agree on a single Contracting Jurisdiction of residence for persons other than individuals, considering factors such as place of effective management and place of incorporation; absent such agreement, the person is generally not entitled to treaty relief or exemption except as the competent authorities may agree. Paragraph 1 supplants or operates in the absence of conflicting treaty rules for non-individual residents, excluding specific rules for dual listed companies, and Parties may notify the Depositary or reserve application as provided. en-us Tue, 20 Aug 2019 16:19:27 +0530 Mon, 10 Feb 2025 16:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37365 Competent authorities must endeavour to agree on a single Contracting Jurisdiction of residence for persons other than individuals, considering factors such as place of effective management and place of incorporation; absent such agreement, the person is generally not entitled to treaty relief or exemption except as the competent authorities may agree. Paragraph 1 supplants or operates in the absence of conflicting treaty rules for non-individual residents, excluding specific rules for dual listed companies, and Parties may notify the Depositary or reserve application as provided. Act-Rules DTAA Tue, 20 Aug 2019 16:19:27 +0530 https://www.taxtmi.com/acts?id=37365