01
Residency tie-breaker
Article 4: permanent home, centre of vital interests, habitual abode, nationality. Most returning Indians pass to India once family, home and economic ties shift.
Article 4: permanent home, centre of vital interests, habitual abode, nationality. Most returning Indians pass to India once family, home and economic ties shift.
Employment (Art. 16), business profits (Art. 7), dividends (Art. 11), interest (Art. 12), pensions (Art. 19/20), other income (Art. 23). Each has its own withholding and credit logic.
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