Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>DTAA Article 4 Defines Residency Criteria for Tax Purposes Between Croatia and Another State</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Croatia and another state defines 'resident of a Contracting State' as a person liable to tax in that state due to domicile, residence, or similar criteria, excluding those taxed solely 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 non-individuals, residency is based on the place of effective management. If these criteria are inconclusive, competent authorities will resolve the issue by mutual agreement.
TaxTMI 
TaxTMI 
