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of <h1>Article 4 of DTAA Defines Tax Residency Criteria Between Estonia and Other States for Individuals and Entities</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Estonia and another Contracting State defines a 'resident' for tax purposes. A resident is any person liable to tax in a state due to domicile, residence, management, or incorporation. If an individual qualifies as a resident in both states, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For non-individuals, residency is determined through mutual agreement between states, considering the place of effective management. Without agreement, such entities are not considered residents for treaty benefits.
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