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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 4 of DTAA: Defines Tax Residency for Individuals and Entities, Outlining Criteria for Dual Residency Resolution.</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Slovenia and another Contracting State defines a 'resident' for tax purposes as someone liable to tax in a state due to domicile, residence, or similar criteria. If an individual is deemed 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 determined by mutual agreement between states, considering factors like effective management and incorporation. If no agreement is reached, entities may not receive tax relief under the convention.
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