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of <h1>Article 4 of DTAA Defines 'Resident' for Tax Purposes, Clarifies Dual Residency with Criteria Like Permanent Home and Management Location.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State defines a 'resident' for tax purposes. A resident is any person liable to tax in a state due to domicile, residence, or similar criteria, excluding 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 the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the location of effective management, with disputes resolved by mutual agreement between the states' authorities.
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