Article 4 of DTAA: Defining Residency Criteria for Individuals and Entities in Dual Taxation Situations

Article 4 of the Double Tax Avoidance Agreement (DTAA) between Fiji and another Contracting State defines a "resident" as a 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. If an individual is considered 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, with unresolved cases addressed through mutual agreement between the states' authorities.