https://www.taxtmi.com/acts?id=43450 The Article defines resident of a Contracting State as persons liable to tax there by domicile, residence, place of registration, incorporation, management or similar criteria, excluding those taxable only on source income. Dual resident individuals are assigned residency by hierarchical tie breakers: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual resident non individuals are resident only in the State of their place of effective management. en-us Mon, 08 Jul 2024 16:16:43 +0530 Wed, 04 Dec 2024 17:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43450 The Article defines resident of a Contracting State as persons liable to tax there by domicile, residence, place of registration, incorporation, management or similar criteria, excluding those taxable only on source income. Dual resident individuals are assigned residency by hierarchical tie breakers: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. Dual resident non individuals are resident only in the State of their place of effective management. Act-Rules DTAA Mon, 08 Jul 2024 16:16:43 +0530 https://www.taxtmi.com/acts?id=43450