https://www.taxtmi.com/acts?id=44906 This Article defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income. It sets tie breaker rules for dual residence: for individuals, the order is permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement; for other persons, residence is determined by place of effective management, with unresolved cases settled by mutual agreement. en-us Wed, 16 Oct 2024 16:50:11 +0530 Tue, 22 Oct 2024 14:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44906 This Article defines resident of a Contracting State as a person liable to tax there by domicile, residence, place of management or similar criteria, excluding persons taxable only on in state source income. It sets tie breaker rules for dual residence: for individuals, the order is permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement; for other persons, residence is determined by place of effective management, with unresolved cases settled by mutual agreement. Act-Rules DTAA Wed, 16 Oct 2024 16:50:11 +0530 https://www.taxtmi.com/acts?id=44906