https://www.taxtmi.com/acts?id=44938 The Convention defines a resident of a Contracting State by liability to tax under that State's laws based on domicile, residence, place of head or main office or similar criteria. If a person is resident of both States, competent authorities shall determine by mutual agreement the State of residence. For entities, the MLI-modified rule directs consideration of place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, the dual resident entity is not entitled to treaty relief or exemption. en-us Wed, 16 Oct 2024 17:17:32 +0530 Tue, 22 Oct 2024 14:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44938 The Convention defines a resident of a Contracting State by liability to tax under that State's laws based on domicile, residence, place of head or main office or similar criteria. If a person is resident of both States, competent authorities shall determine by mutual agreement the State of residence. For entities, the MLI-modified rule directs consideration of place of effective management, place of incorporation or constitution and other relevant factors; absent agreement, the dual resident entity is not entitled to treaty relief or exemption. Act-Rules DTAA Wed, 16 Oct 2024 17:17:32 +0530 https://www.taxtmi.com/acts?id=44938