https://www.taxtmi.com/acts?id=45377 The Article defines resident of a Contracting State by each State's domestic criteria: India by liability to tax through domicile, residence, place of management or similar criteria (excluding persons taxable only on India source income); UAE by qualifying presence for individuals and incorporation plus management and control for companies. It deems States, subdivisions, certain government institutions and the Abu Dhabi Investment Authority to be residents. Dual resident individuals are resolved by tests (permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement); dual resident non individuals by place of effective management. en-us Fri, 18 Oct 2024 12:56:19 +0530 Fri, 18 Oct 2024 12:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45377 The Article defines resident of a Contracting State by each State's domestic criteria: India by liability to tax through domicile, residence, place of management or similar criteria (excluding persons taxable only on India source income); UAE by qualifying presence for individuals and incorporation plus management and control for companies. It deems States, subdivisions, certain government institutions and the Abu Dhabi Investment Authority to be residents. Dual resident individuals are resolved by tests (permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement); dual resident non individuals by place of effective management. Act-Rules DTAA Fri, 18 Oct 2024 12:56:19 +0530 https://www.taxtmi.com/acts?id=45377