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of <h1>Understanding Residency Rules Under Article 4 of DTAA: Key Criteria for Individuals and Entities in Hong Kong and India</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Hong Kong and India defines the term 'resident of a Contracting Party.' For Hong Kong, this includes individuals residing or staying for specified durations, companies incorporated or managed there, and other entities constituted under its laws. For India, it refers to those liable to tax due to domicile or residence, excluding those taxed only on Indian income. If an individual is a resident of both parties, their status is determined by factors like permanent home, habitual abode, or nationality. For non-individuals, residency is determined by mutual agreement based on management and incorporation factors.
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