With permanent homes in both states, a dual-resident individual is assessed by which test next?
ACentre of vital interests
BHabitual place of abode
CCountry of nationality
DPlace of employment
Answer & Solution
Correct answer: A. Centre of vital interests
With a permanent home in both states, residence goes to the state with closer personal and economic relations.
Keep practising Double Taxation
Browse all Double Taxation questions for CA Final, or explore more Taxation topics.
Related questions
One test of residence in India under the Income-tax Act is a stay of at least how many dayAfter which leaks did the EU and OECD seek automatic exchange of information on tax rulingWhich WTO agreement recognises advance rulings?Customs advance rulings commonly deal with which matter?A ruling may be modified or revoked because of which development?An advance ruling typically does not bind courts or whom else?A deemed paid credit covers taxes paid by which entity on dividends received?Singapore grants foreign tax credit only to whom?