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of <h1>Article 4 DTAA: Defines 'resident' for tax purposes; dual residency resolved by permanent home, vital interests, or mutual agreement.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) defines a 'resident' as any person liable to tax in a state due to domicile, residence, or similar criteria. If an individual is considered a resident in both states, their status is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities, the place of effective management determines residency, but under the Multilateral Instrument (MLI), mutual agreement between states is required to resolve dual residency, with relief or exemptions contingent on such agreement.
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