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of <h1>Understanding 'Resident' in DTAA: Criteria for Individuals and Entities Explained Under Section 4</h1> The term 'resident of a Contracting State' in the Double Tax Avoidance Agreement (DTAA) refers to any person recognized as a resident for tax purposes under that state's laws. If an individual is considered a resident in both states, their status is determined by their permanent home, center of vital interests, habitual abode, or nationality. If these criteria are inconclusive, the states' authorities will decide by mutual agreement. For entities other than individuals, residency is determined by the location of their effective management.
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