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of <h1>Understanding Residency in Armenia's Double Tax Avoidance Agreement: Criteria for Individuals and Entities Explained</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Armenia and another Contracting State defines a 'resident of a Contracting State' as any person liable to tax in that State due to domicile, residence, place of management, or similar criteria, excluding those taxed solely on income from sources within that State. For individuals deemed residents 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, with unresolved cases settled by mutual agreement between the States' authorities.
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