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of <h1>DTAA Article 4: Defines 'resident' for tax purposes; resolves dual residency through home, interests, or nationality criteria.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between two contracting states defines a 'resident' for tax purposes as any person liable to tax in a state due to domicile, residence, or similar criteria, excluding those taxed only on income or capital from that state. If an individual is deemed a resident of both states, their status is determined by factors such as 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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