https://www.taxtmi.com/acts?id=44720 The Convention defines resident of a Contracting State as any person liable to tax there under domestic law, excluding those taxed only on source income or in state capital. For individuals resident in both States a tie breaker sequence determines residence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals resident in both States, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between competent authorities. en-us Wed, 16 Oct 2024 14:18:27 +0530 Tue, 22 Oct 2024 15:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44720 The Convention defines resident of a Contracting State as any person liable to tax there under domestic law, excluding those taxed only on source income or in state capital. For individuals resident in both States a tie breaker sequence determines residence: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement. For non individuals resident in both States, residence is determined by the place of effective management, with unresolved cases referred to mutual agreement between competent authorities. Act-Rules DTAA Wed, 16 Oct 2024 14:18:27 +0530 https://www.taxtmi.com/acts?id=44720