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<h1>Mongolia's DTAA Article 4: Defines residency for tax purposes based on domicile, residence, or management location. Dual residency resolved by mutual agreement.</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Mongolia and another state defines a 'resident of a Contracting State' as anyone liable to tax in that state due to domicile, residence, or similar criteria. If an individual is considered a resident of both states, their residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. If these criteria are inconclusive, the states' authorities will decide by mutual agreement. For entities other than individuals, residency is determined by the location of the place of effective management.