https://www.taxtmi.com/acts?id=44750 Definition of resident for treaty purposes: a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on source income. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. For non individuals with dual residency, competent authorities seek to determine residence by place of effective management or other relevant criteria; absent agreement, the person is not treated as a resident of either State for treaty benefits. en-us Wed, 16 Oct 2024 14:45:52 +0530 Tue, 22 Oct 2024 13:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44750 Definition of resident for treaty purposes: a person liable to tax in a Contracting State by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on source income. For individuals with dual residency, residence is resolved by permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement. For non individuals with dual residency, competent authorities seek to determine residence by place of effective management or other relevant criteria; absent agreement, the person is not treated as a resident of either State for treaty benefits. Act-Rules DTAA Wed, 16 Oct 2024 14:45:52 +0530 https://www.taxtmi.com/acts?id=44750