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of <h1>Article 4 of DTAA: Defines 'resident' for tax purposes and outlines criteria for resolving dual residency conflicts.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Ukraine and another Contracting State defines a 'resident' for tax purposes as a person liable to tax in a state due to domicile, residence, management, or registration. If an individual is considered a resident in both states, residency is determined by the location of a permanent home, center of vital interests, habitual abode, or nationality. For entities, residency is based on the place of effective management. If residency cannot be determined, competent authorities will resolve the issue by mutual agreement.
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