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>Definition of 'Resident' under Article 4 of DTAA: Criteria for Individuals and Entities for Tax Purposes Explained.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) defines a 'resident of a Contracting State' as any person liable to tax in that state due to domicile, residence, 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. If unresolved, competent authorities will decide by mutual agreement. For entities other than individuals, residency is determined by the location of the place of effective management.
TaxTMI 
TaxTMI 
