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1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.
The domicile start date for formerly-domiciled residents under the IHT deemed domicile rule is 6 April in the 2nd year of residence. The domicile end date for formerly-domiciled residents is 6 April in the first year of non-residence. The same rule applies for income tax and capital gains tax but without the one-year grace period in condition (d).
Mike has a residence in South Africa for an entire year; his home is still in New York City, and he intends to return here after his stay in South Africa. Even though Mike is a bona fide resident of South Africa, his domicile is the United States, but he probably will qualify for FEIE, because his stay was more than a year, and for an ...
Permanent residency is a person's legal resident status in a country or territory of which such person is not a citizen but where they have the right to reside on a permanent basis. This is usually for a permanent period; a person with such legal status is known as a permanent resident.
The history of the community tax certificate entails three incarnations dating back to Spanish colonial times. Introduced in a 19th-century reform of the tax system which followed the Revolt Against the Tribute of 1589 which scrapped the system of tribute, as well as subsequent tax reforms, the cédula was issued to all indios or natives between the ages of 18 and 60 upon payment of a ...
8(1) The domicile and habitual residence of each person is in the state and a subdivision thereof in which that person's principal home is situated and in which that person intends to reside. (2) For the purposes of subsection (1), unless a contrary intention is shown, a person is presumed to intend to reside indefinitely in the state and ...
A resident register is a government database which contains information on the current residence of persons. In countries where registration of residence is compulsory, the current place of residence must be reported to the registration office or the police within a few days after establishing a new residence.
The residence must be voluntary and adopted for "a settled purpose". A person can be ordinarily resident in more than one country at the same time. This is not the case in respect of domicile. Ordinary residence is proven more by evidence of matters capable of objective proof than by evidence as to state of mind.