TMI BlogSalary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test...Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found Assessee’s centre of vital interest was closure to US and he is a Resident of US under the DTAA - treaty exemption is available to the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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