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of <h1>Article 4 in India-Mauritius DTAA clarifies residency to prevent dual taxation; residency based on domicile, home, or management.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between India and Mauritius defines 'resident of a Contracting State' as a person liable to taxation due to domicile, residence, or similar criteria. If an individual is considered a resident of both states, their status is determined by factors such as permanent home, center of vital interests, habitual abode, or nationality. If unresolved, authorities will mutually agree. For entities other than individuals, residency is based on the place of effective management. This article aims to prevent dual taxation and clarify tax obligations for residents of both countries.
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