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of <h1>Article 4 of Malta Double Tax Avoidance Agreement Defines Residency to Prevent Double Taxation for Individuals and Entities.</h1> Article 4 of the Malta Double Tax Avoidance Agreement (DTAA) defines a resident of a Contracting State as any person liable to tax in that State due to domicile, residence, or similar criteria. If an individual is considered a resident of both States, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. If unresolved, authorities will mutually agree. For non-individuals, residency is determined by the place of effective management. This provision aims to prevent double taxation by clearly defining residency criteria.
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