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of <h1>Understanding Residency Under Article 4 of Nepal's DTAA: Key Criteria and Conflict Resolution Explained</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Nepal and another state, effective until March 31, 2013, defines a 'resident' of a Contracting State as any person subject to tax due to domicile, residence, or similar criteria. If an individual is considered a resident in both states, their residency is determined by the location of their permanent home, habitual abode, or concentrated economic activities. In disputes, competent authorities will resolve the issue. For entities, residency is based on the location of effective management.
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