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of <h1>Clarifying Residency: Article 4 of DTAA Defines Criteria for Determining Tax Residency in Dual State Situations.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) defines 'resident of a Contracting State' as any person considered a resident under the tax laws of that state. If an individual is a resident of both states, their residency is determined by where they have a permanent home, center of vital interests, habitual abode, or nationality. If these criteria are inconclusive, the states' authorities will decide by mutual agreement. For entities other than individuals, residency is determined by the location of their effective management.
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