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of <h1>Article 4 of DTAA Defines 'Resident' for Tax Purposes Between Serbia and Another State</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Serbia and another Contracting State defines 'resident' for tax purposes. A 'resident of a Contracting State' is a person liable to tax in that State due to domicile, residence, or management location, excluding those taxed only on income from sources within the State. If an individual is a resident of both States, residency is determined by permanent home, center of vital interests, habitual abode, or nationality, with unresolved cases settled by mutual agreement. For entities, residency is based on the place of effective management, with disputes resolved by mutual agreement.
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