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>Determining Residency Under Article 4 of DTAA: Key Criteria for Individuals and Entities Explained</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) defines a 'resident of a Contracting State' as a person liable to taxation in that state due to domicile, residence, or similar criteria. For individuals considered residents in both states, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. If unresolved, authorities will decide by mutual agreement. For entities other than individuals, residency is determined by the location of effective management.
TaxTMI 
TaxTMI 
