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of <h1>Understanding Tax Residency: Determining Resident Status Based on Domicile, Permanent Home, or Effective Management</h1> The term 'resident of a Contracting State' refers to any person liable to tax in that state due to domicile, residence, or similar criteria, excluding those taxed only 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 entities, residency is based on the place of effective management. In cases of dual residency, the competent authorities of the states involved will resolve the issue through mutual agreement.
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