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Residence

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..... 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 are .....

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..... l 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 ContractingState for the purposes of enjoying benefits under the Agreement. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagem .....

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