Residence

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..... graph 1, an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations .....

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..... ompetent authorities of the Contracting States shall by mutual agreement endeavour to settle the question. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Agreement.] The following paragraph 1 of Article 4 of the MLI replaces paragraph 3 of Article 4 of this Agreement : ARTICLE 4 OF T .....

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..... 1 . The texts of the boxes in [Square brackets] and in italics indicate minor terminology changes made to the text of the MLI - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, international conve .....

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