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of <h1>Article 4 of DTAA Defines 'Resident' and Resolves Dual Residency via Permanent Home and Mutual Agreement</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States defines a 'resident' as any person liable to tax in a state due to domicile, residence, legal head office, place of management, or similar criteria. If an individual is considered a resident of both states, their status is determined by the location of their permanent home, center of vital interests, or habitual abode. If unresolved, the competent authorities will mutually agree. For entities other than individuals, residency conflicts are resolved by mutual agreement between the states' authorities as per Article 25 of the Agreement.
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