https://www.taxtmi.com/acts?id=45282 Fiscal domicile defines a resident as any person considered a resident under a Contracting State's tax law. For individuals resident in both States, tie breaker rules apply in order: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement by competent authorities. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty relief is unavailable except as agreed by the authorities. en-us Fri, 18 Oct 2024 11:21:02 +0530 Fri, 18 Oct 2024 11:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45282 Fiscal domicile defines a resident as any person considered a resident under a Contracting State's tax law. For individuals resident in both States, tie breaker rules apply in order: permanent home, centre of vital interests, habitual abode, nationality, and failing these, mutual agreement by competent authorities. For entities, the MLI requires competent authorities to determine residence by mutual agreement considering place of effective management, place of incorporation or constitution and other relevant factors; without agreement, treaty relief is unavailable except as agreed by the authorities. Act-Rules DTAA Fri, 18 Oct 2024 11:21:02 +0530 https://www.taxtmi.com/acts?id=45282