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of <h1>Article 4 Clarifies 'Resident' for Tax Purposes in Double Tax Avoidance Agreement with Indonesia: Key Factors Explained</h1> Article 4 of the Double Tax Avoidance Agreement between Indonesia and another Contracting State defines a 'resident' for tax purposes as any person liable to tax in a state due to domicile, residence, or place of management, excluding those taxed solely on income from local sources. If an individual is considered a resident in both states, residency is determined by the location of their permanent home, center of vital interests, or habitual abode. For entities, residency disputes are resolved by the competent authorities considering incorporation, effective management, and other factors.
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