https://www.taxtmi.com/acts?id=45343 For individuals who are residents of both Contracting States, a sequential tie breaker applies: permanent home; if in both States, centre of vital interests; if undeterminable or no permanent home, habitual abode; if habitual abode in both or neither, nationality; if nationality is shared or absent, the competent authorities shall settle the question by mutual agreement. For persons other than individuals who are residents of both States, residence is determined by the location of the place of effective management. en-us Fri, 18 Oct 2024 12:15:40 +0530 Fri, 18 Oct 2024 12:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45343 For individuals who are residents of both Contracting States, a sequential tie breaker applies: permanent home; if in both States, centre of vital interests; if undeterminable or no permanent home, habitual abode; if habitual abode in both or neither, nationality; if nationality is shared or absent, the competent authorities shall settle the question by mutual agreement. For persons other than individuals who are residents of both States, residence is determined by the location of the place of effective management. Act-Rules DTAA Fri, 18 Oct 2024 12:15:40 +0530 https://www.taxtmi.com/acts?id=45343