Double Taxation Agreement

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RESIDENT

ARTICLE 4

28.	Scope.
29.	Residence rules in case of an individual.
29.1	Domicile of origin/choice.
29.2	Domicile for tax purposes -- Criterion for determination of.
30.	Tie-breaking rules for determination of residence in the case of individual.
30.1	‘Permanent home’.
30.2	Habitual abode.
30.3	Nationality.
31.	Residence of an entity other than Individual.
31.1	Control and management.
31.1-1	Necessity for the test of control and management.
31.1-2	Meaning of the expression ‘affairs’.
31.2.	Hindu undivided family.
31.3	Company -- Residence of.
31.3-1	Meaning of ‘control’.
31.3-2	Residence of company under the Income Tax Ordinance.
31.3-3	Dual residence of a foreign company, effective control.
31.3-4	Residence of a foreign company in liquidation.