https://www.taxtmi.com/acts?id=43943 Determination of treaty tax residency defines a resident of a Contracting State as any person liable to tax there by domicile, residence, place of incorporation, place of management or similar criteria, excluding those taxed only on domestic-source income or capital. Where dual residency arises, individuals are resolved by permanent home, centre of vital interests, habitual abode and nationality, with unresolved cases to be settled by competent authorities by mutual agreement; for persons other than individuals, residency is determined by place of effective management or by mutual agreement if that place cannot be determined. en-us Wed, 28 Aug 2024 12:37:38 +0530 Wed, 28 Aug 2024 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43943 Determination of treaty tax residency defines a resident of a Contracting State as any person liable to tax there by domicile, residence, place of incorporation, place of management or similar criteria, excluding those taxed only on domestic-source income or capital. Where dual residency arises, individuals are resolved by permanent home, centre of vital interests, habitual abode and nationality, with unresolved cases to be settled by competent authorities by mutual agreement; for persons other than individuals, residency is determined by place of effective management or by mutual agreement if that place cannot be determined. Act-Rules DTAA Wed, 28 Aug 2024 12:37:38 +0530 https://www.taxtmi.com/acts?id=43943