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of <h1>Definition of 'Resident' for Tax Purposes: Domicile, Residence, or Management Determines Residency in Dual-State Situations.</h1> The term 'resident of a Contracting State' refers to individuals or entities 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 permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. If these criteria do not resolve dual residency, the competent authorities of the Contracting States will determine residency through mutual agreement.
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