Fiscal domicile

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..... ere by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his residential status for the purpose of this Agreement shall be determined in accordance with the following rulesÿ:-- (a) He shall be deemed to be resident of the ContractingState in which he has a permanent home available to him. If he has a permanent home available to him in both Contrac .....

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..... l agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both the Contracting States, then it shall be deemed to be a resident of the ContractingState in which its place of effective management is situated. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagem .....

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