TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Namibia's DTAA Article 4: Defining 'Resident' for Tax Purposes and Resolving Dual Residency Conflicts with Mutual Agreement.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State defines a 'resident' as an individual or entity ordinarily residing, domiciled, or effectively managed in a Contracting State. For individuals considered residents of both States, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. If unresolved, competent authorities will mutually agree. For entities, residency is based on the place of effective management, with disputes resolved by mutual agreement between the States' authorities.
TaxTMI 
TaxTMI 
