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of <h1>Article 4 DTAA: Defines 'Resident' for Tax Purposes; Resolves Dual Residency by Permanent Home, Vital Interests, or Management.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) defines a 'resident of a Contracting State' as a person liable to tax under the laws of that state due to domicile, incorporation, residence, management, or similar criteria, excluding those taxed only on income from sources within the 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 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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