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of <h1>Article 4 of DTAA: Defining Residency for Tax Purposes Between Uzbekistan and Another State. Criteria and Resolution Steps.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Uzbekistan 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. If an individual is considered a resident in both States, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities other than individuals, residency is based on the place of effective management. If these criteria do not resolve the issue, the competent authorities will reach a mutual agreement.
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