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of <h1>Defining Residency Under DTAA: Criteria for Individuals and Entities in Trinidad and Tobago Agreement</h1> For the purposes of the Double Taxation Avoidance Agreement (DTAA) between Trinidad and Tobago, a 'resident of a Contracting State' is defined as any person liable to tax in that state due to domicile, residence, or similar criteria. If an individual is considered a resident of both states, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. If these criteria are inconclusive, the competent authorities will resolve the issue by mutual agreement. For entities other than individuals, residency is determined by the place of effective management, with unresolved cases also settled by mutual agreement.
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