1792:"Where by reason of the provisions of paragraph 1 a person other than an individual is resident in both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of the Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States."
33:
2389:
1636:
1897:
their overseas work. A significant break is when at least 31 days go by and not one of those days is a day where the individual works for more than three hours overseas and would have worked for more than three hours overseas, but they did not do so because they were on annual leave, sick leave or parenting leave If the individual does have a significant break from overseas work they will not qualify for full-time work overseas.
1624:
2097:"Principal place of physical presence" covers a wider range of situations that a basic 183-day rule would have. This is because the taxpayer's physical presence in France in a given calendar year will be tested against his presence in another country. Perpetual travelers must therefore be able to demonstrate that they have resided in a foreign country for a longer period in the relevant calendar year.
2094:
the "home" test is concerned with where the taxpayer's family ties are (i.e. where the spouse and children live), this test is highly unlikely to apply to single individuals. Consequently, the principal place of the physical presence test should be viewed as primarily applicable to single individuals only.
1924:
The individual will be UK resident for the tax year if they have, or have had, a home in the UK for all or part of the year and all of the following apply: there is or was at least one period of 91 consecutive days when they had a home in the UK; at least 30 of these 91 days fall in the tax year when
2070:
In France, taxpayers are either "domiciled" or are "non-resident". Domiciled individuals are subject to French tax on worldwide income, but non-residents are not taxed on foreign-source income. Many treaty exemptions may apply, however (e.g. foreign-source trading or rental income). Under
Article 4B
1933:
The individual will be UK resident for the tax year if all of the following apply: they work full-time in the UK for any period of 365 days, which falls in the tax year; more than 75% of the total number of days in the 365-day period when they do more than three hours work are days when they do more
1838:
The Test takes into account the amount of time the individual spends or works in the UK and the connections the individual has with the UK. The Test is split into automatic overseas tests, automatic UK tests, and sufficient ties test. There are additional rules for residence of deceased persons and
1687:
in a jurisdiction is the main test. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ownership of a home or availability of accommodation, family, and financial interests. For companies, some jurisdictions determine the residence of
2093:
French courts have ruled that the principal place of physical presence test is only applicable where the "home" test cannot be applied. A "home" is to be construed as the place where the taxpayer normally lives, without any regard being given to the taxpayer's temporary stays in another country. As
1805:
Where a person other than an individual or a company is a resident of both
Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavor to determine the mode of application of this Convention to that person. Therefore, domestic taxation will continue as
1801:
The US Model
Convention is similar to the OECD and UN Model Convention with respect to residency of individuals. Where a company is a resident of both Contracting States, such company shall not be treated as a resident of either Contracting State for purposes of its claiming the benefits of the tax
2178:
all tax-resident individuals are taxed on their worldwide income, regardless of the source. Individuals are deemed to be tax residents if they are physically present in Russia for more than 183 days during consecutive period of 12 months. The period of presence in Russia is not interrupted in case
2061:
Non-resident individuals are taxed on German-source income only. In the case of salary and benefits from your limited company, the source is German since the duties of the employment are being performed in
Germany. However, dividends from your limited company (assuming this is not deemed to have a
1735:
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
2053:
or for a consecutive period of six months over a calendar year-end. This ruling is applied retrospectively so presence in
Germany from 1 March to 30 November, for example, would make one a German tax resident and therefore subject to German tax on the worldwide income for the entire period rather
1942:
If the individual does not meet any of the automatic overseas tests and the automatic UK tests, they will have to consider their connections to the UK, known as 'ties'. This includes family ties, accommodation ties, work tie or a 90-day tie. If they were resident in the UK for one or more of the
1896:
The individual will be non-UK resident for the tax year if they work full-time overseas over the tax year and: they spend fewer than 91 days in the UK in the tax year; the number of days on which they work for more than three hours in the UK is less than 31 and there is no significant break from
2165:
instead of the normal income tax. The tax, which is generally much lower than the normal income tax, is nominally levied on the taxpayer's living expenses, but in practice (which varies from canton to canton), it is common to use the quintuple of the rent paid by the taxpayer as a basis for the
1825:
A company is generally treated as resident in the United
Kingdom for tax purposes if it is incorporated in the United Kingdom or, if the company is not incorporated in the United Kingdom, if its central management and control are exercised in the United Kingdom. "Central management and control"
2057:
An individual can also be deemed tax-resident if they acquire an abode in
Germany. This can include renting, as opposed to purchasing, a property but only if the duration of the lease is deemed to be more than temporary. For this reason, to avoid German tax residency, short-term (such as three
1842:
An individual who spends more than 183 days in the UK in a tax year is a UK resident. If the individual fulfills this, there is no need to consider any other tests. If this limb is not fulfilled, the individual will be resident in the UK for a tax year and at all times in the tax year if
2062:
permanent establishment in
Germany: see below) would be from a non-German source regardless of where the dividends are received. There is, therefore, the scope for tax mitigation here if one does not become a German tax resident (although non-German taxes may also need to be considered).
2179:
individual is out of the country for less than six months for educational purposes or for medical treatment. Foreign servants and civil servants that were sent abroad for work purposes are deemed tax residents no matter how long they really are present in Russia.
1722:
Double taxation treaties generally follow the OECD Model
Convention. Other relevant models are the UN Model Convention, in the case of treaties with developing countries and the US Model Convention, in the case of treaties negotiated by the United States.
1701:
may be different from those of domestic law. Residency in domestic law allows a country to create a tax claim based on the residence over a person, whereas in a double taxation treaty it has the effect of restricting such tax claim in order to avoid
1834:
Schedule 45 of the Finance Act 2013 sets out the rules for determining whether individuals are resident or not resident in the UK. This is known as the statutory residence test. The rules are complicated and the following is only a brief outline.
2121:, generally speaking, all registered residents are also deemed to be tax-resident in Switzerland and are thus taxed there on their entire worldwide income and wealth, except on the income and wealth from foreign business or real estate or where
1785:
3. "Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
1688:
a corporation based on its place of incorporation. Other jurisdictions determine the residence of a corporation by reference to its place of management. Some jurisdictions use both a place-of-incorporation test and a place-of-management test.
1925:
they had a home in the UK and they have been present in that home for at least 30 days at any time during the year; and at that time they had no overseas home, or they did they were present in it for fewer than 30 days in the tax year.
1759:
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an
1878:
The individual will be a non-UK resident for the tax year if they were resident in the UK for one or more of the three tax years before the current tax year and they spend fewer than 16 days in the UK in the tax year.
1736:
political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
1887:
The individual will be a non-UK resident for the tax year if they were resident in the UK for none of the three tax years before the current tax year and they spend fewer than 46 days in the UK in the tax year.
2158:
Taxable income includes all funds accruing to a person from all sources, in principle without deduction of losses or expenses, and usually including the rental value of a house lived in by its owner.
1752:
available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (
1934:
than three hours work in the UK; and at least one day which has to be both in the 365-day period and the tax year is a day on which they do more than three hours work in the UK.
1740:
The definition is followed by "tie-breaker" rules for individuals and non-individuals, which result in the person being considered resident in only one of the countries:
2109:, generally speaking all registered residents are also deemed to be tax-resident in Liechtenstein and are thus taxed there on their entire worldwide income and wealth.
2238:
2371:
1694:
is, in common law jurisdictions, a different legal concept to residence, though the place of residence and the place of domicile would typically be the same.
2310:
1744:
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
2125:
limit double taxation. For tax purposes, residence may also arise if a person stays in Switzerland for 30 days, or for 90 days if he or she does not work.
2296:
2166:
lump-sum taxation. This option contributes to Switzerland's status as a tax haven and has induced many wealthy foreigners to live in Switzerland.
1731:
The OECD Model Convention and the UN Model Convention are identical. They first provide for a definition of "resident of a Contracting State":
1774:
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by
1318:
1767:
c) if he has a habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a
1947:
Table A: UK ties needed if an individual was UK resident for one or more of the three tax years before the tax year under consideration
2325:
2049:. Generally, individuals are deemed to be tax residents if they are physically present in Germany for more than six months in any one
1815:
1714:. Therefore, it is particularly relevant when two countries simultaneously claim a person to be a resident within their jurisdiction.
1175:
2279:
1683:
vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals,
1040:
1035:
481:
1994:
Table B: UK ties needed if the individual was UK resident in none of the three tax years before the tax year under consideration
1389:
982:
208:
476:
2518:
2497:
1589:
775:
1464:
1666:
1529:
657:
169:
990:
743:
460:
1943:
three tax years before the one they are considering they will also have to check whether they have a country tie.
1916:
The individual will be UK resident for the tax year if they spend 183 days or more in the UK during the tax year.
2542:
642:
238:
1826:
refers to the highest level of oversight, usually as exercised by the board, rather than day-to-day management.
2037:
All tax-resident individuals are taxed on their worldwide income, regardless of the source. This would include
1594:
1313:
1599:
563:
32:
2393:
1297:
593:
1539:
1509:
925:
397:
2259:
972:
550:
507:
358:
213:
62:
1559:
977:
466:
2193:
1574:
1514:
1025:
1020:
647:
528:
179:
2537:
2203:
2188:
1707:
1684:
1659:
1484:
1369:
1364:
965:
544:
363:
2508:
1564:
1489:
1454:
1439:
1359:
1349:
598:
518:
513:
434:
1711:
1584:
1549:
1524:
1404:
1384:
556:
233:
94:
2086:
they have their professional activity in France unless such activity is only ancillary, or
8:
2347:
1604:
1504:
1499:
1444:
1429:
1419:
1414:
1409:
1354:
1344:
1339:
1323:
1193:
1139:
947:
455:
2547:
1579:
1569:
1554:
1544:
1519:
1469:
1434:
1424:
1394:
1379:
1374:
1229:
1144:
937:
901:
822:
701:
419:
57:
2514:
2493:
2198:
1652:
1494:
1479:
1474:
1449:
1399:
1199:
915:
867:
807:
723:
664:
376:
343:
149:
2155:
on certain transient persons, such as foreign musicians performing in Switzerland.
2133:
1534:
1459:
1065:
1030:
1010:
827:
795:
669:
523:
274:
2152:
2129:
2046:
1703:
1628:
1244:
1102:
1097:
837:
800:
711:
676:
578:
502:
338:
298:
264:
174:
164:
159:
154:
72:
2144:
1691:
1187:
1159:
1134:
995:
842:
637:
573:
471:
409:
313:
308:
291:
269:
2552:
2531:
2106:
2050:
1259:
932:
857:
748:
681:
615:
583:
450:
392:
353:
303:
218:
139:
134:
109:
99:
41:
2162:
2122:
1861:
they do not meet any of the automatic UK tests or the sufficient ties test.
1748:
a) he shall be deemed to be a resident only of the State in which he has a
1640:
1154:
942:
911:
882:
862:
753:
738:
718:
632:
627:
429:
223:
2388:
192:
2148:
2118:
1149:
892:
852:
770:
706:
652:
588:
414:
404:
348:
228:
129:
124:
82:
67:
2218:
2136:
1698:
1254:
1224:
1107:
1092:
1015:
952:
920:
872:
847:
832:
733:
728:
696:
622:
328:
323:
144:
104:
50:
2213:
2208:
1087:
1005:
1000:
691:
686:
497:
424:
114:
2474:
IRC of Russian Federation, part 2, section 8, chapter 23, clause 207
2151:
on foreign workers without a residence permit, and in the form of a
1850:
they meet one of the automatic UK tests or the sufficient ties test.
2161:
Non-working foreigners resident in Switzerland may choose to pay a
2042:
1249:
1217:
906:
896:
817:
812:
785:
758:
568:
318:
259:
254:
87:
1854:
An individual will not be resident in the UK for the tax year if
1060:
887:
790:
780:
119:
77:
2175:
2140:
2038:
1623:
1269:
1080:
1075:
1070:
877:
765:
2392:
Text was copied from this source, which is available under an
1284:
1279:
1274:
1264:
1239:
1234:
1181:
1053:
2075:), an individual is resident in France for tax purposes if:
1900:
The test can apply to both employees and the self-employed.
1816:
Taxation in the United Kingdom § Residence and domicile
1710:
are typically linked with worldwide taxation, as opposed to
2089:
they have the centre of their economic interests in France.
2083:) or their principal place of physical presence in France,
1908:
Under this limb there are three tests to consider again:
2352:(chap 6, Online. ed.). London: Key Haven Publication
2139:
is levied by the Confederation and by the cantons on the
1847:
they do not meet any of the automatic overseas tests, and
24:
1999:
Days spent in the UK in the tax year under consideration
1952:
Days spent in the UK in the tax year under consideration
1829:
1820:
984:
European Union Common Consolidated Corporate Tax Base
2513:(2020/21 ed.). London: Key Haven Publications.
1870:Under this limb there are three tests to consider:
1858:
they do meet one of the automatic overseas tests, or
1782:Until 2017 the OECD Model Convention provided that
2510:
Taxation of Non-Residents and Foreign Domiciliaries
2456:
2444:
2432:
2420:
2408:
2349:
Taxation of Non-Residents and Foreign Domiciliaries
2054:than just from the beginning of the seventh month.
2529:
2058:months) should be taken out wherever possible.
1726:
2323:
1839:split years (years of arrival and departure).
1660:
2372:"RDR3: Statutory Residence Test (SRT) notes"
2492:(in German) (3rd. ed.). Berne: Haupt.
1717:
2506:
2311:"OECD Model Tax Convention (2019 Version)"
2297:"OECD Model Tax Convention (2014 Version)"
2239:"OECD Model Tax Convention (2017 Version)"
1667:
1653:
2339:
1176:Institute on Taxation and Economic Policy
2260:"UN Model Tax Convention (2017 Version)"
1809:
2530:
2345:
1806:normal until an agreement is reached.
1796:
2487:
2462:
2450:
2438:
2426:
2414:
1830:In the United Kingdom for individuals
2280:"US Model Convention (2016 version)"
2274:
2272:
2100:
1821:In the United Kingdom for companies
13:
2405:Section 831(1) Income Tax Act 2007
14:
2564:
2364:
2269:
2147:. The income tax is imposed as a
2112:
991:Global minimum corporate tax rate
2387:
1634:
1622:
461:Base erosion and profit shifting
31:
2468:
239:Optimal capital income taxation
2399:
2317:
2303:
2289:
2252:
2231:
1883:Second automatic overseas test
1697:The criteria for residence in
1314:List of countries by tax rates
1:
2224:
2032:
1892:Third automatic overseas test
1874:First Automatic Overseas Test
744:Natural resources consumption
2490:Repetitorium zum Steuerrecht
2394:Open Government Licence v3.0
2169:
2065:
1789:The text now provides that
1727:OECD and UN Model Convention
594:United States as a tax haven
7:
2182:
1706:. Residency or citizenship
10:
2569:
2507:Kessler QC, James (2020).
2481:
1813:
1681:residence for tax purposes
508:Offshore financial centres
398:Repatriation tax avoidance
2045:, etc. earned from one's
1754:centre of vital interests
973:Financial transaction tax
63:Property tax equalization
2071:of the French Tax Code (
1866:Automatic overseas tests
1718:In international tax law
1699:double taxation treaties
1319:Tax revenue to GDP ratio
978:Currency transaction tax
564:Liechtenstein tax affair
2194:Permanent establishment
2073:Code Général des Impôts
1912:First automatic UK test
1026:Permanent establishment
1021:Exchange of Information
529:Financial Secrecy Index
180:Medical savings account
2543:International taxation
2204:Physical presence test
2189:International taxation
1794:
1738:
926:Vehicle miles traveled
545:Ireland as a tax haven
359:Private tax collection
1920:Second automatic test
1810:In the United Kingdom
1742:
1733:
599:Panama as a tax haven
551:Ireland v. Commission
519:Conduit and sink OFCs
514:Offshore magic circle
435:Unreported employment
2488:Amonn, Toni (2008).
2396:. © Crown copyright.
2324:For HMRC views see.
1938:Sufficient ties test
1929:Third automatic test
1712:territorial taxation
1590:United Arab Emirates
1332:Individual Countries
1041:Foreign revenue rule
838:Inheritance (estate)
557:Leprechaun economics
2346:Kessler KC, James.
1995:
1948:
1797:US Model Convention
1629:Business portal
1324:Tax rates in Europe
1194:Tax Justice Network
1140:Dhammika Dharmapala
648:Airport improvement
456:Transfer mispricing
247:Distribution of Tax
19:Part of a series on
2176:Russian Federation
2079:they have a home (
1993:
1946:
1904:Automatic UK tests
1230:Eight per thousand
1145:James R. Hines Jr.
1036:European Union FTT
58:Government revenue
2520:978-1-901614-82-4
2499:978-3-258-07124-4
2199:Permanent tourist
2030:
2029:
1991:
1990:
1685:physical presence
1679:The criteria for
1677:
1676:
1612:
1611:
1208:
1207:
1200:Tax Policy Center
948:Negative (income)
724:Environmental tax
606:
605:
524:Financial centres
344:Tax investigation
282:
281:
150:Tax harmonization
2560:
2524:
2503:
2475:
2472:
2466:
2460:
2454:
2448:
2442:
2436:
2430:
2424:
2418:
2412:
2406:
2403:
2397:
2391:
2386:
2384:
2382:
2368:
2362:
2361:
2359:
2357:
2343:
2337:
2336:
2334:
2332:
2321:
2315:
2314:
2307:
2301:
2300:
2293:
2287:
2286:
2284:
2276:
2267:
2266:
2264:
2256:
2250:
2249:
2247:
2245:
2235:
2101:In Liechtenstein
1996:
1992:
1949:
1945:
1776:mutual agreement
1708:taxation systems
1669:
1662:
1655:
1641:Money portal
1639:
1638:
1637:
1627:
1626:
1303:
1302:
1124:
1123:
1031:Transfer pricing
1011:Tax equalization
985:
933:Corporate profit
569:Luxembourg Leaks
503:Corporate havens
382:
381:
198:
197:
35:
16:
15:
2568:
2567:
2563:
2562:
2561:
2559:
2558:
2557:
2528:
2527:
2521:
2500:
2484:
2479:
2478:
2473:
2469:
2461:
2457:
2449:
2445:
2437:
2433:
2425:
2421:
2413:
2409:
2404:
2400:
2380:
2378:
2370:
2369:
2365:
2355:
2353:
2344:
2340:
2330:
2328:
2322:
2318:
2309:
2308:
2304:
2295:
2294:
2290:
2282:
2278:
2277:
2270:
2262:
2258:
2257:
2253:
2243:
2241:
2237:
2236:
2232:
2227:
2185:
2172:
2153:withholding tax
2145:natural persons
2115:
2103:
2068:
2047:limited company
2035:
2002:UK ties needed
1955:UK ties needed
1832:
1823:
1818:
1812:
1799:
1729:
1720:
1704:double taxation
1673:
1635:
1633:
1621:
1614:
1613:
1300:
1290:
1289:
1245:Fiscus Judaicus
1220:
1210:
1209:
1168:Advocacy groups
1121:
1113:
1112:
1103:Trade agreement
1098:Free-trade zone
1056:
1046:
1045:
983:
968:
958:
957:
618:
608:
607:
579:Paradise Papers
420:Debtors' prison
379:
369:
368:
339:Tax preparation
299:Revenue service
294:
284:
283:
195:
185:
184:
165:Double taxation
160:Tax withholding
155:Tax competition
73:Non-tax revenue
53:
12:
11:
5:
2566:
2556:
2555:
2550:
2545:
2540:
2526:
2525:
2519:
2504:
2498:
2483:
2480:
2477:
2476:
2467:
2455:
2443:
2431:
2419:
2407:
2398:
2363:
2338:
2316:
2302:
2288:
2268:
2251:
2229:
2228:
2226:
2223:
2222:
2221:
2216:
2211:
2206:
2201:
2196:
2191:
2184:
2181:
2171:
2168:
2114:
2113:In Switzerland
2111:
2102:
2099:
2091:
2090:
2087:
2084:
2067:
2064:
2034:
2031:
2028:
2027:
2024:
2020:
2019:
2016:
2012:
2011:
2008:
2004:
2003:
2000:
1989:
1988:
1985:
1981:
1980:
1977:
1973:
1972:
1969:
1965:
1964:
1961:
1957:
1956:
1953:
1931:
1930:
1922:
1921:
1914:
1913:
1894:
1893:
1885:
1884:
1876:
1875:
1863:
1862:
1859:
1852:
1851:
1848:
1831:
1828:
1822:
1819:
1811:
1808:
1798:
1795:
1780:
1779:
1772:
1765:
1762:habitual abode
1757:
1750:permanent home
1728:
1725:
1719:
1716:
1675:
1674:
1672:
1671:
1664:
1657:
1649:
1646:
1645:
1644:
1643:
1631:
1616:
1615:
1610:
1609:
1608:
1607:
1602:
1597:
1595:United Kingdom
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1347:
1342:
1334:
1333:
1329:
1328:
1327:
1326:
1321:
1316:
1308:
1307:
1301:
1296:
1295:
1292:
1291:
1288:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1232:
1227:
1221:
1216:
1215:
1212:
1211:
1206:
1205:
1204:
1203:
1197:
1191:
1188:Tax Foundation
1185:
1179:
1170:
1169:
1165:
1164:
1163:
1162:
1160:Gabriel Zucman
1157:
1152:
1147:
1142:
1137:
1135:Mihir A. Desai
1129:
1128:
1122:
1119:
1118:
1115:
1114:
1111:
1110:
1105:
1100:
1095:
1090:
1085:
1084:
1083:
1078:
1068:
1063:
1057:
1052:
1051:
1048:
1047:
1044:
1043:
1038:
1033:
1028:
1023:
1018:
1013:
1008:
1003:
998:
996:Robin Hood tax
993:
988:
980:
975:
969:
964:
963:
960:
959:
956:
955:
950:
945:
940:
938:Excess profits
935:
930:
929:
928:
923:
918:
909:
904:
890:
885:
880:
875:
870:
865:
860:
855:
850:
845:
840:
835:
830:
825:
823:Gross receipts
820:
815:
810:
805:
804:
803:
798:
793:
788:
783:
778:
773:
763:
762:
761:
756:
751:
746:
741:
736:
731:
721:
716:
715:
714:
709:
704:
699:
694:
689:
684:
674:
673:
672:
662:
661:
660:
655:
650:
640:
635:
630:
625:
619:
614:
613:
610:
609:
604:
603:
602:
601:
596:
591:
586:
581:
576:
574:Offshore Leaks
571:
566:
561:
560:
559:
554:
539:
538:
537:Major examples
534:
533:
532:
531:
526:
521:
516:
511:
505:
500:
492:
491:
487:
486:
485:
484:
479:
474:
472:Dutch Sandwich
469:
464:
458:
453:
445:
444:
440:
439:
438:
437:
432:
427:
422:
417:
412:
410:Tax resistance
407:
402:
401:
400:
387:
386:
380:
375:
374:
371:
370:
367:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
316:
314:Taxable income
311:
309:Tax assessment
306:
301:
295:
290:
289:
286:
285:
280:
279:
278:
277:
272:
267:
262:
257:
249:
248:
244:
243:
242:
241:
236:
231:
226:
221:
216:
211:
203:
202:
201:General Theory
196:
191:
190:
187:
186:
183:
182:
177:
172:
170:Representation
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
117:
112:
107:
102:
97:
92:
91:
90:
80:
75:
70:
65:
60:
54:
49:
48:
45:
44:
37:
36:
28:
27:
21:
20:
9:
6:
4:
3:
2:
2565:
2554:
2551:
2549:
2546:
2544:
2541:
2539:
2538:Tax residence
2536:
2535:
2533:
2522:
2516:
2512:
2511:
2505:
2501:
2495:
2491:
2486:
2485:
2471:
2465:, p. 59.
2464:
2459:
2453:, p. 52.
2452:
2447:
2441:, p. 35.
2440:
2435:
2429:, p. 65.
2428:
2423:
2417:, p. 33.
2416:
2411:
2402:
2395:
2390:
2377:
2373:
2367:
2351:
2350:
2342:
2327:
2320:
2312:
2306:
2298:
2292:
2281:
2275:
2273:
2261:
2255:
2240:
2234:
2230:
2220:
2217:
2215:
2212:
2210:
2207:
2205:
2202:
2200:
2197:
2195:
2192:
2190:
2187:
2186:
2180:
2177:
2167:
2164:
2159:
2156:
2154:
2150:
2146:
2142:
2138:
2135:
2131:
2126:
2124:
2120:
2110:
2108:
2107:Liechtenstein
2098:
2095:
2088:
2085:
2082:
2078:
2077:
2076:
2074:
2063:
2059:
2055:
2052:
2051:calendar year
2048:
2044:
2040:
2025:
2022:
2021:
2017:
2014:
2013:
2009:
2006:
2005:
2001:
1998:
1997:
1986:
1983:
1982:
1978:
1975:
1974:
1970:
1967:
1966:
1962:
1959:
1958:
1954:
1951:
1950:
1944:
1940:
1939:
1935:
1928:
1927:
1926:
1919:
1918:
1917:
1911:
1910:
1909:
1906:
1905:
1901:
1898:
1891:
1890:
1889:
1882:
1881:
1880:
1873:
1872:
1871:
1868:
1867:
1860:
1857:
1856:
1855:
1849:
1846:
1845:
1844:
1840:
1836:
1827:
1817:
1807:
1803:
1793:
1790:
1787:
1783:
1777:
1773:
1770:
1766:
1763:
1758:
1755:
1751:
1747:
1746:
1745:
1741:
1737:
1732:
1724:
1715:
1713:
1709:
1705:
1700:
1695:
1693:
1689:
1686:
1682:
1670:
1665:
1663:
1658:
1656:
1651:
1650:
1648:
1647:
1642:
1632:
1630:
1625:
1620:
1619:
1618:
1617:
1606:
1603:
1601:
1600:United States
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1346:
1343:
1341:
1338:
1337:
1336:
1335:
1331:
1330:
1325:
1322:
1320:
1317:
1315:
1312:
1311:
1310:
1309:
1306:All Countries
1305:
1304:
1299:
1294:
1293:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1268:
1266:
1263:
1261:
1260:Tolerance tax
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1231:
1228:
1226:
1223:
1222:
1219:
1214:
1213:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1174:
1173:
1172:
1171:
1167:
1166:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1141:
1138:
1136:
1133:
1132:
1131:
1130:
1126:
1125:
1117:
1116:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1082:
1079:
1077:
1074:
1073:
1072:
1069:
1067:
1064:
1062:
1059:
1058:
1055:
1050:
1049:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
989:
986:
981:
979:
976:
974:
971:
970:
967:
966:International
962:
961:
954:
951:
949:
946:
944:
941:
939:
936:
934:
931:
927:
924:
922:
919:
917:
913:
910:
908:
905:
903:
900:
899:
898:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
869:
868:Resource rent
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
814:
811:
809:
806:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
772:
769:
768:
767:
764:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
730:
727:
726:
725:
722:
720:
717:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
683:
680:
679:
678:
675:
671:
668:
667:
666:
665:Capital gains
663:
659:
656:
654:
651:
649:
646:
645:
644:
641:
639:
636:
634:
631:
629:
626:
624:
621:
620:
617:
612:
611:
600:
597:
595:
592:
590:
587:
585:
584:Panama Papers
582:
580:
577:
575:
572:
570:
567:
565:
562:
558:
555:
553:
552:
548:
547:
546:
543:
542:
541:
540:
536:
535:
530:
527:
525:
522:
520:
517:
515:
512:
509:
506:
504:
501:
499:
496:
495:
494:
493:
489:
488:
483:
480:
478:
475:
473:
470:
468:
465:
462:
459:
457:
454:
452:
451:Tax inversion
449:
448:
447:
446:
442:
441:
436:
433:
431:
428:
426:
423:
421:
418:
416:
413:
411:
408:
406:
403:
399:
396:
395:
394:
393:Tax avoidance
391:
390:
389:
388:
384:
383:
378:
377:Noncompliance
373:
372:
365:
362:
360:
357:
355:
354:Tax collector
352:
350:
347:
345:
342:
340:
337:
335:
334:Tax residence
332:
330:
327:
325:
322:
320:
317:
315:
312:
310:
307:
305:
304:Revenue stamp
302:
300:
297:
296:
293:
288:
287:
276:
273:
271:
268:
266:
263:
261:
258:
256:
253:
252:
251:
250:
246:
245:
240:
237:
235:
232:
230:
227:
225:
222:
220:
219:Tax incidence
217:
215:
214:Excess burden
212:
210:
207:
206:
205:
204:
200:
199:
194:
189:
188:
181:
178:
176:
173:
171:
168:
166:
163:
161:
158:
156:
153:
151:
148:
146:
143:
141:
140:Tax incentive
138:
136:
135:Tax advantage
133:
131:
128:
126:
123:
121:
118:
116:
113:
111:
108:
106:
103:
101:
98:
96:
95:Tax threshold
93:
89:
86:
85:
84:
81:
79:
76:
74:
71:
69:
66:
64:
61:
59:
56:
55:
52:
47:
46:
43:
42:fiscal policy
40:An aspect of
39:
38:
34:
30:
29:
26:
23:
22:
18:
17:
2509:
2489:
2470:
2458:
2446:
2434:
2422:
2410:
2401:
2379:. Retrieved
2375:
2366:
2354:. Retrieved
2348:
2341:
2329:. Retrieved
2319:
2305:
2291:
2254:
2242:. Retrieved
2233:
2173:
2163:lump-sum tax
2160:
2157:
2134:proportional
2127:
2123:tax treaties
2116:
2104:
2096:
2092:
2080:
2072:
2069:
2060:
2056:
2036:
1941:
1937:
1936:
1932:
1923:
1915:
1907:
1903:
1902:
1899:
1895:
1886:
1877:
1869:
1865:
1864:
1853:
1841:
1837:
1833:
1824:
1804:
1800:
1791:
1788:
1784:
1781:
1775:
1768:
1761:
1753:
1749:
1743:
1739:
1734:
1730:
1721:
1696:
1690:
1680:
1678:
1560:South Africa
1155:Joel Slemrod
828:Hypothecated
796:Sugary drink
670:Expatriation
549:
467:Double Irish
430:Black market
333:
275:Proportional
224:Laffer curve
209:Price effect
2149:payroll tax
2130:progressive
2119:Switzerland
2026:At least 2
2018:At least 3
1987:At least 1
1979:At least 2
1971:At least 3
1963:At least 4
1575:Switzerland
1540:Philippines
1515:New Zealand
1510:Netherlands
1150:Ronen Palan
893:User charge
712:Value-added
677:Consumption
589:Swiss Leaks
477:Single Malt
415:Tax shelter
405:Tax evasion
364:Tax farming
349:Tax shelter
265:Progressive
229:Optimal tax
130:Tax amnesty
125:Tax holiday
83:Tax bracket
68:Tax revenue
2532:Categories
2463:Amonn 2008
2451:Amonn 2008
2439:Amonn 2008
2427:Amonn 2008
2415:Amonn 2008
2376:www.gov.uk
2225:References
2219:Tax treaty
2137:income tax
2033:In Germany
1814:See also:
1485:Kazakhstan
1370:Bangladesh
1365:Azerbaijan
1298:By country
1255:Temple tax
1225:Church tax
1108:ATA Carnet
1093:Free trade
1088:Tariff war
1016:Tax treaty
902:Congestion
843:Land value
734:Eco-tariff
702:Television
658:Solidarity
638:Ad valorem
498:Tax havens
329:Tax shield
324:Tax refund
292:Collection
270:Regressive
145:Tax reform
2548:Residency
2381:4 January
2331:4 January
2326:"SP 1/90"
2244:4 January
2214:Tax haven
2209:Tax exile
2170:In Russia
2128:Either a
2066:In France
2043:dividends
1802:treaty.
1565:Sri Lanka
1530:Palestine
1490:Lithuania
1455:Indonesia
1440:Hong Kong
1360:Australia
1350:Argentina
1218:Religious
1006:Spahn tax
1001:Tobin tax
858:Pigouvian
776:Cigarette
749:Severance
682:Departure
490:Locations
443:Corporate
425:Smuggling
193:Economics
115:Tax shift
110:Deduction
100:Exemption
2356:31 March
2183:See also
2023:Over 120
1984:Over 120
1769:national
1692:Domicile
1585:Tanzania
1550:Portugal
1525:Pakistan
1405:Colombia
1385:Bulgaria
1250:Leibzoll
1127:Academic
1120:Research
943:Windfall
883:Turnover
863:Property
813:Georgist
759:Stumpage
754:Steering
739:Landfill
719:Dividend
643:Aviation
633:Per unit
628:Indirect
319:Tax lien
255:Tax rate
234:Theories
88:Flat tax
51:Policies
25:Taxation
2482:Sources
1605:Uruguay
1505:Namibia
1500:Morocco
1465:Ireland
1445:Iceland
1430:Germany
1420:Finland
1415:Denmark
1410:Croatia
1355:Armenia
1345:Algeria
1340:Albania
987:(CCCTB)
853:Payroll
808:General
801:Tobacco
771:Alcohol
707:Tourist
653:Landing
385:General
120:Tax cut
78:Tax law
2517:
2496:
2141:income
2039:salary
2015:91–120
2010:All 4
1976:91–120
1580:Taiwan
1570:Sweden
1555:Russia
1545:Poland
1520:Norway
1470:Israel
1435:Greece
1425:France
1395:Canada
1380:Brazil
1375:Bhutan
1270:Kharaj
1178:(ITEP)
1081:Export
1076:Import
1071:Tariff
1061:Custom
953:Wealth
878:Surtax
873:Single
848:Luxury
833:Income
766:Excise
729:Carbon
623:Direct
510:(OFCs)
463:(BEPS)
175:Unions
105:Credit
2283:(PDF)
2263:(PDF)
2081:foyer
2007:46–90
1968:46–90
1960:16–45
1495:Malta
1480:Japan
1475:Italy
1450:India
1400:China
1285:Zakat
1280:Nisab
1275:Khums
1265:Jizya
1240:Tithe
1235:Teind
1196:(TJN)
1182:Oxfam
1054:Trade
697:Stamp
692:Sales
687:Hotel
616:Types
2553:Home
2515:ISBN
2494:ISBN
2383:2021
2358:2023
2333:2021
2246:2021
1535:Peru
1460:Iran
1202:(US)
1190:(US)
1184:(UK)
1066:Duty
921:Toll
916:GNSS
912:Road
907:Fuel
818:Gift
786:Meat
482:CAIA
260:Flat
2174:In
2143:of
2132:or
2117:In
2105:In
1390:BVI
897:fee
888:Use
791:Sin
781:Fat
2534::
2374:.
2271:^
2041:,
1756:);
2523:.
2502:.
2385:.
2360:.
2335:.
2313:.
2299:.
2285:.
2265:.
2248:.
1778:.
1771:;
1764:;
1668:e
1661:t
1654:v
914:/
895:/
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