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of <h1>Article 4 of DTAA: Defining 'Resident' and Resolving Dual Residency for Tax Purposes Between Romania and Another State.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Romania and another Contracting State defines a 'resident' as any person liable to tax in a state due to domicile, residence, or similar criteria, excluding those taxed only on income from sources within that state. For individuals deemed residents 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 unresolved, competent authorities will attempt to reach a mutual agreement, failing which the entity is not considered a resident for treaty benefits.
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