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of <h1>Article 4 of DTAA: Defines 'resident' criteria for tax purposes between Korea and another state.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Korea and another Contracting State 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 only on income from sources within that State. If an individual is a resident of both States, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. In cases of ambiguity, the competent authorities will resolve the issue by mutual agreement.
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