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of <h1>DTAA Article 4: Clarifying 'Resident' for Tax Purposes in Dual Residency Cases Between Hungary and Another State.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Hungary and another Contracting State defines the term 'resident' for tax purposes. A 'resident' is someone liable to tax in a 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, with disputes resolved by mutual agreement between the states' authorities.
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