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<h1>Understanding Residency Under Article 4 of UK Double Taxation Avoidance Agreement for Tax Purposes</h1> Article 4 of the Double Taxation Avoidance Agreement (DTAA) between the United Kingdom and another Contracting State defines 'resident of a Contracting State' for tax purposes. A resident is someone liable to tax in that state due to domicile, residence, or similar criteria, excluding those taxed solely on local income. For individuals deemed residents of both states, residency is determined by 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 mutually agree on residency status.