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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Agreement: Defining Residency and Resolving Dual Residency Conflicts Under Article 4</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Lithuania and another Contracting State defines a 'resident of a Contracting State' as a person liable to tax in that State due to domicile, residence, management, incorporation, or similar criteria. It excludes those taxed only on income or capital from that State. If an individual is a resident of both States, residency is determined by permanent home, center of vital interests, habitual abode, or nationality. For non-individuals, residency is resolved by mutual agreement based on incorporation, management, and other factors. Without agreement, benefits under the Agreement are not available.
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