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of <h1>Article 4 of DTAA Defines 'Resident' for Tax Purposes, Clarifying Criteria for Individuals and Entities Across States.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States defines 'resident' for tax purposes. A resident is any person liable to tax in a State due to domicile, residence, or similar criteria, excluding those taxed only on income from sources within that State. For individuals considered residents 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 determined by the place of effective management. If residency cannot be clearly determined, competent authorities will resolve the issue through mutual agreement.
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