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India - Untd A Emirates Tax Treaty (as amended through 2012 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 4

Resident

(1) For the purposes of this Agreement the term "resident of a Contracting State" means:

  • (a) in the case of India: any person who, under the laws of India, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term, however, does not include any person who is liable to tax in India in respect only of income from sources in India; and
  • (b) in the case of the United Arab Emirates: an individual who is present in the United Arab Emirates for a period or periods totaling in the aggregate at least 183 days in the calendar year concerned, and a company which is incorporated in the United Arab Emirates and which is managed and controlled wholly in the United Arab Emirates.

(2) For the purposes of paragraph (1):

  • (a) the Republic of India, its political subdivisions or local authority thereof shall be deemed to be resident of the Republic of India;
  • (b) the United Arab Emirates and its political subdivisions or local governments shall be deemed to be resident of the United Arab Emirates;
  • (c) government institutions shall be deemed, according to affiliation, to be resident of the Republic of India or the United Arab Emirates. Any institution shall be deemed to be a government institution which has been created by the government of one of the Contracting States or of its political subdivisions or local authority/governments, which are wholly owned and controlled directly or indirectly by the government of the Contracting State or political subdivision or local authority/governments which are recognized as such by mutual agreement of the competent authorities of the Contracting States;
  • (d) for the purposes of this Article, Abu Dhabi investment Authority is recognized as a resident of the United Arab Emirates.

(3) Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his status shall be determined as follows:

  • (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 closer (centre of vital interests);
  • (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
  • (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
  • (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

(4) Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.