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of <h1>Definition of 'Resident' in Saudi Arabia's Double Taxation Agreement: Tax Liability, Permanent Home, and Effective Management Criteria</h1> The term 'resident of a Contracting State' in the Double Taxation Avoidance Agreement (DTAA) between Saudi Arabia and another state refers to individuals or entities liable to tax in a state due to domicile, residence, or management. It excludes those taxed solely on income from state sources. If an individual is a resident of both states, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. If unresolved, competent authorities will reach a mutual agreement.
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