https://www.taxtmi.com/acts?id=44627 The Convention defines resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on in state sourced income or capital. Dual residency for individuals is resolved by tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and ultimately mutual agreement. Dual residency for entities is resolved by the place of effective management, with unresolved cases settled by mutual agreement of the competent authorities. en-us Wed, 16 Oct 2024 12:02:53 +0530 Tue, 22 Oct 2024 16:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44627 The Convention defines resident as a person liable to tax by reason of domicile, residence, place of management or similar criteria, excluding those taxable only on in state sourced income or capital. Dual residency for individuals is resolved by tie breakers: permanent home, centre of vital interests, habitual abode, nationality, and ultimately mutual agreement. Dual residency for entities is resolved by the place of effective management, with unresolved cases settled by mutual agreement of the competent authorities. Act-Rules DTAA Wed, 16 Oct 2024 12:02:53 +0530 https://www.taxtmi.com/acts?id=44627