https://www.taxtmi.com/acts?id=45507 Residence is defined by domestic tax residency except where tax liability arises only from in State source income. Individual dual residents are allocated by permanent home, then by the State of closer personal and economic relations (centre of vital interests), with citizenship and habitual abode as factors. Dual residence for non individuals is normally resolved by place of effective management, but the MLI requires mutual agreement by competent authorities considering management, place of incorporation and other factors; without agreement the entity receives no treaty relief. en-us Fri, 18 Oct 2024 15:23:15 +0530 Fri, 18 Oct 2024 15:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45507 Residence is defined by domestic tax residency except where tax liability arises only from in State source income. Individual dual residents are allocated by permanent home, then by the State of closer personal and economic relations (centre of vital interests), with citizenship and habitual abode as factors. Dual residence for non individuals is normally resolved by place of effective management, but the MLI requires mutual agreement by competent authorities considering management, place of incorporation and other factors; without agreement the entity receives no treaty relief. Act-Rules DTAA Fri, 18 Oct 2024 15:23:15 +0530 https://www.taxtmi.com/acts?id=45507