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of <h1>Article 4 of DTAA: Defines 'Resident' for Tax Purposes Using Domicile, Residence, Management, and Mutual Agreement Criteria.</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between the Swiss Confederation and another Contracting State defines 'resident of a Contracting State' as any person liable to taxation in that State due to domicile, residence, incorporation, or management. 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 decide by mutual agreement. For entities, residency is based on the location of effective management.
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