India-UAE DTAA: "Liable to Tax" Defined by Domicile, Residence, and Management Criteria for Clearer Tax Obligations.

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....DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of domicile, residence, place of management, place of incorporation or any other criterion of similar nature'.....