Resident

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..... wever, does not include any person who is liable to tax in India in respect only of income from sources in India; and (b) in the case of the United Arab Emirates: an individual who is present in the UAE for a period or periods totalling in the aggregate at least 183 days in the calendar year concerned, and a company which is incorporated in the UAE and which is managed and controlled wholly in UAE .....

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..... authority/Governments which are recognized as such by mutual agreement of the competent authorities of the Contracting States; (d) For the purposes of this article, Abu Dhabi Investment Authority is recognized as a resident of the United Arab Emirates. 3. Where by reason of the provisions of paragraph (1), an individual is a resident of both Contracting State, then his status shall be determined .....

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..... tates shall settle the question by mutual agreement. 4. Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Mana .....

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