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of <h1>Article 4 of DTAA Defines Residency Criteria for Tax Purposes Between Chile and Another State</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Chile and another Contracting State defines a 'resident of a Contracting State' as a person liable to tax in that State due to domicile, residence, or similar criteria. It excludes those taxed only on income or capital from sources within that State. If an individual is a resident of both States, residency is determined by permanent home, center of vital interests, habitual abode, or nationality. For non-individuals, residency is based on nationality, with unresolved cases requiring mutual agreement between the States. Without agreement, no tax relief is provided.
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