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of <h1>India-Kuwait DTAA Article 4: Defines 'Resident' for Tax Purposes, Outlining Criteria for Dual Residency and Effective Management</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between India and Kuwait defines the term 'resident of a Contracting State' for tax purposes. In India, a resident is anyone liable to tax due to domicile, residence, or management location, excluding those taxed only on local income. In Kuwait, it includes individuals present for at least 183 days in a fiscal year and entities incorporated in Kuwait. The article outlines criteria for determining residency in cases of dual residency, prioritizing permanent home, center of vital interests, habitual abode, nationality, and mutual agreement between states. For non-individuals, residency is based on the place of effective management.
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