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of <h1>Defining 'Resident' for Tax Purposes Under Article 4 of Estonia's Double Tax Avoidance Agreement</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Estonia and another Contracting State defines a 'resident of a Contracting State' as a person liable to tax in that state due to domicile, residence, place of management, or similar criteria. If an individual is considered a resident of both states, their residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities, residency disputes are resolved by mutual agreement between the states, considering the place of effective management. Without agreement, the entity is not considered a resident of either state for treaty benefits.
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