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of <h1>Clarifying Residency Criteria Under Double Tax Avoidance Agreement: Home, Interests, Abode, or Nationality Key Factors</h1> The the criteria for determining residency under a Double Tax Avoidance Agreement (DTAA) between two contracting states, such as Thailand and another state. A 'resident of a Contracting State' is defined as an individual or entity liable to tax in that state due to domicile, residence, or similar criteria. If an individual qualifies as a resident of both states, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. Disputes are resolved by mutual agreement between the states' authorities.
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