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of <h1>Defining Residency in Double Tax Avoidance Agreements: Key Criteria and Mutual Agreements for Individuals and Entities</h1> The term 'resident of a contracting State' refers to any person liable to tax in that State due to domicile, residence, place of management, or similar criteria. If an individual is a resident of both States, residency is determined by permanent home, center of vital interests, habitual abode, or nationality. If unresolved, authorities will mutually agree. For entities, residency is based on the place of effective management, with mutual agreement if indeterminable. These provisions are part of a Double Tax Avoidance Agreement to prevent tax conflicts between the contracting States.
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