Legal Residence

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Legal Residence

The place of domicile—the permanent dwelling—to which a person intends to return despite temporary abodes elsewhere or momentary absences.

A person can have several transitory residences, but is deemed to have only one legal residence.

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References in periodicals archive ?

Neither RBI nor CBI programmes have a direct connection with tax residence. These are fundamentally different legal concepts.

In defence of citizenship-by-investment programmes

(84) Ruth Mason considers a number of possible tests that would move away from citizenship taxation, but not all the way to strict residence taxation, such as a focus on whether a citizen (but not a noncitizen) maintains an abode in the United States, or a rebuttable presumption that a citizen (but not a noncitizen) has a tax residence in the United States.

Citizens abroad and social cohesion at home: Refocusing a cross-border tax policy debate

For example under the U.S.-Malta Income Tax treaty, the definition of tax residence is a person who is subject to U.S.

Foreign pension plan considerations for U.S. taxpayers

The regulations should permit taxpayers to report their employees based on the tax residence of their employer.

TEI comments on proposed country-by-country reporting regulations

Tax inversions, when businesses move their tax residence outside of the U.S.

The Luxembourg Loophole

The newly merged company is to set up its legal headquarters in the Netherlands and take up tax residence in Britain.

Renamed Fiat Chrysler moves corporate base out of Italy

The tax residence of the company can be affected by the residence and place of meetings of the directors, so these issues should be carefully considered.

KEEPING IT IN THE FAMILY: Private trust companies are an increasingly popular alternative to a traditional trust structure for families that want to retain greater control of their assets, says Emma Greenaway of Trident Trust's British Virgin Islands of

The draft further said that the government should retain provisions of the 2000 circular of the Central Board of Direct Taxes on acceptance of Tax Residence Certificate issued by Mauritius.

Govt could sweeten bitter GAAR gurgle

Estate and gift tax domicile in the United States is not necessarily the same as income tax residency, so it is possible to acquire income tax residence without becoming domiciled in the United States for estate and gift tax purposes.

Domicile and residency issues of non-U.S. taxpayers

It would be due even if the transaction took place outside of European territory, as long as one of the parties (bank, investment fund, pension fund, insurance company, etc) has its tax residence in the EU.

FINANCIAL TRANSACTION TAX : COMMISSION DEFENDS ITS FTT MODEL

Organised by Deloitte's Global Employer Services team, the seminar covered topics such as the US tax system for expatriates; privacy implications of employee global mobility; and latest developments on UK tax residence.

Deloitte Midlands IHR Forum

Given the foregoing, it is noted and the procedure for amending the tax residence of the taxpayer's motion, approved by the A.N.A.F President Order no.