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of <h1>Article 4 of DTAA Defines Residency Rules for Individuals and Entities Based on Various Criteria</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Malaysia and another state defines a 'resident of a Contracting State' as a person liable to tax due to domicile, residence, or similar criteria, but excludes those taxed only on income from sources within the state. If an individual is a resident of both states, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. If these criteria are indeterminate, the states' authorities will resolve the issue through mutual agreement.
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