ARTICLE – 4(3) – TIE BREAKER RULE – PERSON OTHER THAN AN INDIVIDUAL
Where by reason of application 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 only of the State in which its place of
effective management is situated
ARTICLE – 4(3) OF INDIA-USA TREATY
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 only of the State
in which its place of effective management is situated.
APPLICABILITY
WHEN A COMPANY CAN BE TAXED IN TWO STATE
PLACE OF EFFECTIVE MANAGEMENT
RELEVANT FACTORS
RELEVANT FACTORS
PROTOCOL TO INDIA – BELARUS TREATY
With reference to Article 4, it is understood that when establishing the “place of effective management” as used in paragraph 3 of Article 4, circumstances which may, inter alia, be taken into account are
the place where a company is actually managed and controlled,
the place where the decision making at the highest level on important policies essential for the management of a company takes place,
the place that plays a leading part in the management of a company from an economic and functional point of view and
the place where the relevant accounting books are kept.
INDIAN GUIDELINES ON POEM
PERIOD OF STAY
OTHER FACTORS
