TaxTMI Login
Just a moment...
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>Article 4 of DTAA: Determining Dual Resident Entity Tax Residency, Competent Authorities' Agreement, and Tax Relief Limitations.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) addresses dual resident entities, detailing how to determine residency for tax purposes when an entity is considered a resident in more than one jurisdiction. Competent authorities from the involved jurisdictions must mutually agree on the entity's residency, considering factors such as effective management and incorporation. If no agreement is reached, tax relief under the agreement is limited. Parties can reserve the right to exclude or modify these provisions in their agreements. Notifications are required for agreements without conflicting provisions, allowing paragraph 1 to replace or supersede existing terms.
TaxTMI 
TaxTMI 
