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of <h1>Understanding Residency Under Article 4 of Uganda's Double Taxation Avoidance Agreement: Key Criteria and Resolution Process</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between Uganda and another contracting state defines a 'resident of a Contracting State' as a person liable to tax in that state due to domicile, residence, or similar criteria, excluding those taxed only on income from local sources. If an individual is considered a resident of both states, residency is determined by the location of a permanent home, personal and economic relations, habitual abode, or nationality. For entities, residency is determined by the place of effective management, with unresolved cases settled by mutual agreement between the states' authorities.
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