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of <h1>Understanding 'Resident of a Contracting State' in Double Tax Avoidance Agreements: Key Criteria and Dispute Resolution</h1> The term 'resident of a Contracting State' in a Double Tax Avoidance Agreement (DTAA) refers to individuals or entities liable to tax in that state due to domicile, residence, or similar criteria, excluding those taxed only on income from sources within that state. For dual residents, residency is determined by the location of a permanent home, personal and economic relations, habitual abode, or nationality. If unresolved, competent authorities will mutually agree. For non-individuals, residency is based on the place of effective management, with disputes resolved by mutual agreement between the Contracting States.
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