1808:"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."
44:
2405:
1652:
1913:
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.
1640:
2113:"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.
2110:
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.
1940:
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
2086:
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
1949:
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
1854:
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
1703:
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
2109:
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
1821:
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
1817:
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
2194:
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
2077:
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
1751:
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
2069:
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
1958:
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
1912:
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
2181:
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
1841:
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"
2073:
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
1858:
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
2078:
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).
2195:
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.
1738:
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.
1717:
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
1850:
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.
2137:, 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
1801:
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.
1704:
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.
1941:
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.
1775:
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
1894:
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.
988:
1752:
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.
1903:
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.
2174:
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.
1768:
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 (
1950:
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.
1756:
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:
2125:, 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.
2254:
2387:
1710:
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.
2326:
1760:
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:
2141:
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.
2312:
2182:
lump-sum taxation. This option contributes to Switzerland's status as a tax haven and has induced many wealthy foreigners to live in Switzerland.
1747:
The OECD Model Convention and the UN Model Convention are identical. They first provide for a definition of "resident of a Contracting State":
1790:
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
1334:
1783:
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
1963:
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
2341:
2065:. Generally, individuals are deemed to be tax residents if they are physically present in Germany for more than six months in any one
1831:
1730:. Therefore, it is particularly relevant when two countries simultaneously claim a person to be a resident within their jurisdiction.
1191:
2295:
1699:
vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals,
1056:
1051:
492:
2010:
Table B: UK ties needed if the individual was UK resident in none of the three tax years before the tax year under consideration
1405:
998:
219:
487:
2534:
2513:
1605:
786:
1480:
1682:
1545:
668:
180:
1006:
754:
471:
1959:
three tax years before the one they are considering they will also have to check whether they have a country tie.
1932:
The individual will be UK resident for the tax year if they spend 183 days or more in the UK during the tax year.
2558:
653:
249:
1842:
refers to the highest level of oversight, usually as exercised by the board, rather than day-to-day management.
2053:
All tax-resident individuals are taxed on their worldwide income, regardless of the source. This would include
1610:
1329:
1615:
574:
43:
2409:
1313:
604:
17:
1555:
1525:
936:
408:
2275:
983:
561:
518:
369:
224:
73:
1575:
993:
477:
2209:
1590:
1530:
1041:
1036:
658:
539:
190:
2553:
2219:
2204:
1723:
1700:
1675:
1500:
1385:
1380:
976:
555:
374:
2524:
1580:
1505:
1470:
1455:
1375:
1365:
609:
529:
524:
445:
1727:
1600:
1565:
1540:
1420:
1400:
567:
244:
105:
2102:
they have their professional activity in France unless such activity is only ancillary, or
8:
2363:
1620:
1520:
1515:
1460:
1445:
1435:
1430:
1425:
1370:
1360:
1355:
1339:
1209:
1155:
958:
466:
2563:
1595:
1585:
1570:
1560:
1535:
1485:
1450:
1440:
1410:
1395:
1390:
1245:
1160:
948:
912:
833:
712:
430:
68:
2530:
2509:
2214:
1668:
1510:
1495:
1490:
1465:
1415:
1215:
926:
878:
818:
734:
675:
387:
354:
160:
2171:
on certain transient persons, such as foreign musicians performing in Switzerland.
2149:
1550:
1475:
1081:
1046:
1026:
838:
806:
680:
534:
285:
2168:
2145:
2062:
1719:
1644:
1260:
1118:
1113:
848:
811:
722:
687:
589:
513:
349:
309:
275:
185:
175:
170:
165:
83:
2160:
1707:
1203:
1175:
1150:
1011:
853:
648:
584:
482:
420:
324:
319:
302:
280:
2568:
2547:
2122:
2066:
1275:
943:
868:
759:
692:
626:
594:
461:
403:
364:
314:
229:
150:
145:
120:
110:
52:
2178:
2138:
1877:
they do not meet any of the automatic UK tests or the sufficient ties test.
1764:
a) he shall be deemed to be a resident only of the State in which he has a
1656:
1170:
953:
922:
893:
873:
764:
749:
729:
643:
638:
440:
234:
2404:
203:
2164:
2134:
1165:
903:
863:
781:
717:
663:
599:
425:
415:
359:
239:
140:
135:
93:
78:
2234:
2152:
1714:
1270:
1240:
1123:
1108:
1031:
963:
931:
883:
858:
843:
744:
739:
707:
633:
339:
334:
155:
115:
61:
2229:
2224:
1103:
1021:
1016:
702:
697:
508:
435:
125:
2490:
IRC of Russian Federation, part 2, section 8, chapter 23, clause 207
2167:
on foreign workers without a residence permit, and in the form of a
1866:
they meet one of the automatic UK tests or the sufficient ties test.
2177:
Non-working foreigners resident in Switzerland may choose to pay a
2058:
1265:
1233:
917:
907:
828:
823:
796:
769:
579:
329:
270:
265:
98:
1870:
An individual will not be resident in the UK for the tax year if
1076:
898:
801:
791:
130:
88:
2191:
2156:
2054:
1639:
1285:
1096:
1091:
1086:
888:
776:
2408:
Text was copied from this source, which is available under an
1300:
1295:
1290:
1280:
1255:
1250:
1197:
1069:
2091:), an individual is resident in France for tax purposes if:
1916:
The test can apply to both employees and the self-employed.
1832:
Taxation in the United Kingdom § Residence and domicile
1726:
are typically linked with worldwide taxation, as opposed to
2105:
they have the centre of their economic interests in France.
2099:) or their principal place of physical presence in France,
1924:
Under this limb there are three tests to consider again:
2368:(chap 6, Online. ed.). London: Key Haven Publication
2155:
is levied by the Confederation and by the cantons on the
1863:
they do not meet any of the automatic overseas tests, and
35:
2015:
Days spent in the UK in the tax year under consideration
1968:
Days spent in the UK in the tax year under consideration
1845:
1836:
1000:
European Union Common Consolidated Corporate Tax Base
2529:(2020/21 ed.). London: Key Haven Publications.
1886:Under this limb there are three tests to consider:
1874:
they do meet one of the automatic overseas tests, or
1798:Until 2017 the OECD Model Convention provided that
2526:
Taxation of Non-Residents and Foreign Domiciliaries
2472:
2460:
2448:
2436:
2424:
2365:
Taxation of Non-Residents and Foreign Domiciliaries
2070:than just from the beginning of the seventh month.
2545:
2074:months) should be taken out wherever possible.
1742:
2339:
1855:split years (years of arrival and departure).
1676:
2388:"RDR3: Statutory Residence Test (SRT) notes"
2508:(in German) (3rd. ed.). Berne: Haupt.
1733:
2522:
2327:"OECD Model Tax Convention (2019 Version)"
2313:"OECD Model Tax Convention (2014 Version)"
2255:"OECD Model Tax Convention (2017 Version)"
1683:
1669:
2355:
1192:Institute on Taxation and Economic Policy
2276:"UN Model Tax Convention (2017 Version)"
1825:
14:
2546:
2361:
1822:normal until an agreement is reached.
1812:
2503:
2478:
2466:
2454:
2442:
2430:
1846:In the United Kingdom for individuals
2296:"US Model Convention (2016 version)"
2290:
2288:
2116:
1837:In the United Kingdom for companies
24:
2421:Section 831(1) Income Tax Act 2007
25:
2580:
2380:
2285:
2163:. The income tax is imposed as a
2128:
1007:Global minimum corporate tax rate
2403:
1650:
1638:
472:Base erosion and profit shifting
42:
2484:
250:Optimal capital income taxation
2415:
2333:
2319:
2305:
2268:
2247:
1899:Second automatic overseas test
1713:The criteria for residence in
1330:List of countries by tax rates
13:
1:
2240:
2048:
1908:Third automatic overseas test
1890:First Automatic Overseas Test
755:Natural resources consumption
2506:Repetitorium zum Steuerrecht
2410:Open Government Licence v3.0
2185:
2081:
1805:The text now provides that
1743:OECD and UN Model Convention
605:United States as a tax haven
7:
2198:
1722:. Residency or citizenship
10:
2585:
2523:Kessler QC, James (2020).
2497:
1829:
1697:residence for tax purposes
519:Offshore financial centres
409:Repatriation tax avoidance
2061:, etc. earned from one's
1770:centre of vital interests
984:Financial transaction tax
74:Property tax equalization
2087:of the French Tax Code (
1882:Automatic overseas tests
1734:In international tax law
1715:double taxation treaties
1335:Tax revenue to GDP ratio
994:Currency transaction tax
575:Liechtenstein tax affair
2210:Permanent establishment
2089:Code Général des Impôts
1928:First automatic UK test
1042:Permanent establishment
1037:Exchange of Information
540:Financial Secrecy Index
191:Medical savings account
2559:International taxation
2220:Physical presence test
2205:International taxation
1810:
1754:
937:Vehicle miles traveled
556:Ireland as a tax haven
370:Private tax collection
1936:Second automatic test
1826:In the United Kingdom
1758:
1749:
610:Panama as a tax haven
562:Ireland v. Commission
530:Conduit and sink OFCs
525:Offshore magic circle
446:Unreported employment
2504:Amonn, Toni (2008).
2412:. © Crown copyright.
2340:For HMRC views see.
1954:Sufficient ties test
1945:Third automatic test
1728:territorial taxation
1606:United Arab Emirates
1348:Individual Countries
1057:Foreign revenue rule
849:Inheritance (estate)
568:Leprechaun economics
2362:Kessler KC, James.
2011:
1964:
1813:US Model Convention
1645:Business portal
1340:Tax rates in Europe
1210:Tax Justice Network
1156:Dhammika Dharmapala
659:Airport improvement
467:Transfer mispricing
258:Distribution of Tax
30:Part of a series on
2192:Russian Federation
2095:they have a home (
2009:
1962:
1920:Automatic UK tests
1246:Eight per thousand
1161:James R. Hines Jr.
1052:European Union FTT
69:Government revenue
2536:978-1-901614-82-4
2515:978-3-258-07124-4
2215:Permanent tourist
2046:
2045:
2007:
2006:
1701:physical presence
1695:The criteria for
1693:
1692:
1628:
1627:
1224:
1223:
1216:Tax Policy Center
959:Negative (income)
735:Environmental tax
617:
616:
535:Financial centres
355:Tax investigation
293:
292:
161:Tax harmonization
16:(Redirected from
2576:
2540:
2519:
2491:
2488:
2482:
2476:
2470:
2464:
2458:
2452:
2446:
2440:
2434:
2428:
2422:
2419:
2413:
2407:
2402:
2400:
2398:
2384:
2378:
2377:
2375:
2373:
2359:
2353:
2352:
2350:
2348:
2337:
2331:
2330:
2323:
2317:
2316:
2309:
2303:
2302:
2300:
2292:
2283:
2282:
2280:
2272:
2266:
2265:
2263:
2261:
2251:
2117:In Liechtenstein
2012:
2008:
1965:
1961:
1792:mutual agreement
1724:taxation systems
1685:
1678:
1671:
1657:Money portal
1655:
1654:
1653:
1643:
1642:
1319:
1318:
1140:
1139:
1047:Transfer pricing
1027:Tax equalization
1001:
944:Corporate profit
580:Luxembourg Leaks
514:Corporate havens
393:
392:
209:
208:
46:
27:
26:
21:
2584:
2583:
2579:
2578:
2577:
2575:
2574:
2573:
2544:
2543:
2537:
2516:
2500:
2495:
2494:
2489:
2485:
2477:
2473:
2465:
2461:
2453:
2449:
2441:
2437:
2429:
2425:
2420:
2416:
2396:
2394:
2386:
2385:
2381:
2371:
2369:
2360:
2356:
2346:
2344:
2338:
2334:
2325:
2324:
2320:
2311:
2310:
2306:
2298:
2294:
2293:
2286:
2278:
2274:
2273:
2269:
2259:
2257:
2253:
2252:
2248:
2243:
2201:
2188:
2169:withholding tax
2161:natural persons
2131:
2119:
2084:
2063:limited company
2051:
2018:UK ties needed
1971:UK ties needed
1848:
1839:
1834:
1828:
1815:
1745:
1736:
1720:double taxation
1689:
1651:
1649:
1637:
1630:
1629:
1316:
1306:
1305:
1261:Fiscus Judaicus
1236:
1226:
1225:
1184:Advocacy groups
1137:
1129:
1128:
1119:Trade agreement
1114:Free-trade zone
1072:
1062:
1061:
999:
979:
969:
968:
629:
619:
618:
590:Paradise Papers
431:Debtors' prison
390:
380:
379:
350:Tax preparation
310:Revenue service
305:
295:
294:
206:
196:
195:
176:Double taxation
171:Tax withholding
166:Tax competition
84:Non-tax revenue
64:
23:
22:
15:
12:
11:
5:
2582:
2572:
2571:
2566:
2561:
2556:
2542:
2541:
2535:
2520:
2514:
2499:
2496:
2493:
2492:
2483:
2471:
2459:
2447:
2435:
2423:
2414:
2379:
2354:
2332:
2318:
2304:
2284:
2267:
2245:
2244:
2242:
2239:
2238:
2237:
2232:
2227:
2222:
2217:
2212:
2207:
2200:
2197:
2187:
2184:
2130:
2129:In Switzerland
2127:
2118:
2115:
2107:
2106:
2103:
2100:
2083:
2080:
2050:
2047:
2044:
2043:
2040:
2036:
2035:
2032:
2028:
2027:
2024:
2020:
2019:
2016:
2005:
2004:
2001:
1997:
1996:
1993:
1989:
1988:
1985:
1981:
1980:
1977:
1973:
1972:
1969:
1947:
1946:
1938:
1937:
1930:
1929:
1910:
1909:
1901:
1900:
1892:
1891:
1879:
1878:
1875:
1868:
1867:
1864:
1847:
1844:
1838:
1835:
1827:
1824:
1814:
1811:
1796:
1795:
1788:
1781:
1778:habitual abode
1773:
1766:permanent home
1744:
1741:
1735:
1732:
1691:
1690:
1688:
1687:
1680:
1673:
1665:
1662:
1661:
1660:
1659:
1647:
1632:
1631:
1626:
1625:
1624:
1623:
1618:
1613:
1611:United Kingdom
1608:
1603:
1598:
1593:
1588:
1583:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
1543:
1538:
1533:
1528:
1523:
1518:
1513:
1508:
1503:
1498:
1493:
1488:
1483:
1478:
1473:
1468:
1463:
1458:
1453:
1448:
1443:
1438:
1433:
1428:
1423:
1418:
1413:
1408:
1403:
1398:
1393:
1388:
1383:
1378:
1373:
1368:
1363:
1358:
1350:
1349:
1345:
1344:
1343:
1342:
1337:
1332:
1324:
1323:
1317:
1312:
1311:
1308:
1307:
1304:
1303:
1298:
1293:
1288:
1283:
1278:
1273:
1268:
1263:
1258:
1253:
1248:
1243:
1237:
1232:
1231:
1228:
1227:
1222:
1221:
1220:
1219:
1213:
1207:
1204:Tax Foundation
1201:
1195:
1186:
1185:
1181:
1180:
1179:
1178:
1176:Gabriel Zucman
1173:
1168:
1163:
1158:
1153:
1151:Mihir A. Desai
1145:
1144:
1138:
1135:
1134:
1131:
1130:
1127:
1126:
1121:
1116:
1111:
1106:
1101:
1100:
1099:
1094:
1084:
1079:
1073:
1068:
1067:
1064:
1063:
1060:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1024:
1019:
1014:
1012:Robin Hood tax
1009:
1004:
996:
991:
986:
980:
975:
974:
971:
970:
967:
966:
961:
956:
951:
949:Excess profits
946:
941:
940:
939:
934:
929:
920:
915:
901:
896:
891:
886:
881:
876:
871:
866:
861:
856:
851:
846:
841:
836:
834:Gross receipts
831:
826:
821:
816:
815:
814:
809:
804:
799:
794:
789:
784:
774:
773:
772:
767:
762:
757:
752:
747:
742:
732:
727:
726:
725:
720:
715:
710:
705:
700:
695:
685:
684:
683:
673:
672:
671:
666:
661:
651:
646:
641:
636:
630:
625:
624:
621:
620:
615:
614:
613:
612:
607:
602:
597:
592:
587:
585:Offshore Leaks
582:
577:
572:
571:
570:
565:
550:
549:
548:Major examples
545:
544:
543:
542:
537:
532:
527:
522:
516:
511:
503:
502:
498:
497:
496:
495:
490:
485:
483:Dutch Sandwich
480:
475:
469:
464:
456:
455:
451:
450:
449:
448:
443:
438:
433:
428:
423:
421:Tax resistance
418:
413:
412:
411:
398:
397:
391:
386:
385:
382:
381:
378:
377:
372:
367:
362:
357:
352:
347:
342:
337:
332:
327:
325:Taxable income
322:
320:Tax assessment
317:
312:
306:
301:
300:
297:
296:
291:
290:
289:
288:
283:
278:
273:
268:
260:
259:
255:
254:
253:
252:
247:
242:
237:
232:
227:
222:
214:
213:
212:General Theory
207:
202:
201:
198:
197:
194:
193:
188:
183:
181:Representation
178:
173:
168:
163:
158:
153:
148:
143:
138:
133:
128:
123:
118:
113:
108:
103:
102:
101:
91:
86:
81:
76:
71:
65:
60:
59:
56:
55:
48:
47:
39:
38:
32:
31:
9:
6:
4:
3:
2:
2581:
2570:
2567:
2565:
2562:
2560:
2557:
2555:
2554:Tax residence
2552:
2551:
2549:
2538:
2532:
2528:
2527:
2521:
2517:
2511:
2507:
2502:
2501:
2487:
2481:, p. 59.
2480:
2475:
2469:, p. 52.
2468:
2463:
2457:, p. 35.
2456:
2451:
2445:, p. 65.
2444:
2439:
2433:, p. 33.
2432:
2427:
2418:
2411:
2406:
2393:
2389:
2383:
2367:
2366:
2358:
2343:
2336:
2328:
2322:
2314:
2308:
2297:
2291:
2289:
2277:
2271:
2256:
2250:
2246:
2236:
2233:
2231:
2228:
2226:
2223:
2221:
2218:
2216:
2213:
2211:
2208:
2206:
2203:
2202:
2196:
2193:
2183:
2180:
2175:
2172:
2170:
2166:
2162:
2158:
2154:
2151:
2147:
2142:
2140:
2136:
2126:
2124:
2123:Liechtenstein
2114:
2111:
2104:
2101:
2098:
2094:
2093:
2092:
2090:
2079:
2075:
2071:
2068:
2067:calendar year
2064:
2060:
2056:
2041:
2038:
2037:
2033:
2030:
2029:
2025:
2022:
2021:
2017:
2014:
2013:
2002:
1999:
1998:
1994:
1991:
1990:
1986:
1983:
1982:
1978:
1975:
1974:
1970:
1967:
1966:
1960:
1956:
1955:
1951:
1944:
1943:
1942:
1935:
1934:
1933:
1927:
1926:
1925:
1922:
1921:
1917:
1914:
1907:
1906:
1905:
1898:
1897:
1896:
1889:
1888:
1887:
1884:
1883:
1876:
1873:
1872:
1871:
1865:
1862:
1861:
1860:
1856:
1852:
1843:
1833:
1823:
1819:
1809:
1806:
1803:
1799:
1793:
1789:
1786:
1782:
1779:
1774:
1771:
1767:
1763:
1762:
1761:
1757:
1753:
1748:
1740:
1731:
1729:
1725:
1721:
1716:
1711:
1709:
1705:
1702:
1698:
1686:
1681:
1679:
1674:
1672:
1667:
1666:
1664:
1663:
1658:
1648:
1646:
1641:
1636:
1635:
1634:
1633:
1622:
1619:
1617:
1616:United States
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
1594:
1592:
1589:
1587:
1584:
1582:
1579:
1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1549:
1547:
1544:
1542:
1539:
1537:
1534:
1532:
1529:
1527:
1524:
1522:
1519:
1517:
1514:
1512:
1509:
1507:
1504:
1502:
1499:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
1449:
1447:
1444:
1442:
1439:
1437:
1434:
1432:
1429:
1427:
1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1402:
1399:
1397:
1394:
1392:
1389:
1387:
1384:
1382:
1379:
1377:
1374:
1372:
1369:
1367:
1364:
1362:
1359:
1357:
1354:
1353:
1352:
1351:
1347:
1346:
1341:
1338:
1336:
1333:
1331:
1328:
1327:
1326:
1325:
1322:All Countries
1321:
1320:
1315:
1310:
1309:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1284:
1282:
1279:
1277:
1276:Tolerance tax
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1247:
1244:
1242:
1239:
1238:
1235:
1230:
1229:
1217:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1189:
1188:
1187:
1183:
1182:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1157:
1154:
1152:
1149:
1148:
1147:
1146:
1142:
1141:
1133:
1132:
1125:
1122:
1120:
1117:
1115:
1112:
1110:
1107:
1105:
1102:
1098:
1095:
1093:
1090:
1089:
1088:
1085:
1083:
1080:
1078:
1075:
1074:
1071:
1066:
1065:
1058:
1055:
1053:
1050:
1048:
1045:
1043:
1040:
1038:
1035:
1033:
1030:
1028:
1025:
1023:
1020:
1018:
1015:
1013:
1010:
1008:
1005:
1002:
997:
995:
992:
990:
987:
985:
982:
981:
978:
977:International
973:
972:
965:
962:
960:
957:
955:
952:
950:
947:
945:
942:
938:
935:
933:
930:
928:
924:
921:
919:
916:
914:
911:
910:
909:
905:
902:
900:
897:
895:
892:
890:
887:
885:
882:
880:
879:Resource rent
877:
875:
872:
870:
867:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
825:
822:
820:
817:
813:
810:
808:
805:
803:
800:
798:
795:
793:
790:
788:
785:
783:
780:
779:
778:
775:
771:
768:
766:
763:
761:
758:
756:
753:
751:
748:
746:
743:
741:
738:
737:
736:
733:
731:
728:
724:
721:
719:
716:
714:
711:
709:
706:
704:
701:
699:
696:
694:
691:
690:
689:
686:
682:
679:
678:
677:
676:Capital gains
674:
670:
667:
665:
662:
660:
657:
656:
655:
652:
650:
647:
645:
642:
640:
637:
635:
632:
631:
628:
623:
622:
611:
608:
606:
603:
601:
598:
596:
595:Panama Papers
593:
591:
588:
586:
583:
581:
578:
576:
573:
569:
566:
564:
563:
559:
558:
557:
554:
553:
552:
551:
547:
546:
541:
538:
536:
533:
531:
528:
526:
523:
520:
517:
515:
512:
510:
507:
506:
505:
504:
500:
499:
494:
491:
489:
486:
484:
481:
479:
476:
473:
470:
468:
465:
463:
462:Tax inversion
460:
459:
458:
457:
453:
452:
447:
444:
442:
439:
437:
434:
432:
429:
427:
424:
422:
419:
417:
414:
410:
407:
406:
405:
404:Tax avoidance
402:
401:
400:
399:
395:
394:
389:
388:Noncompliance
384:
383:
376:
373:
371:
368:
366:
365:Tax collector
363:
361:
358:
356:
353:
351:
348:
346:
345:Tax residence
343:
341:
338:
336:
333:
331:
328:
326:
323:
321:
318:
316:
315:Revenue stamp
313:
311:
308:
307:
304:
299:
298:
287:
284:
282:
279:
277:
274:
272:
269:
267:
264:
263:
262:
261:
257:
256:
251:
248:
246:
243:
241:
238:
236:
233:
231:
230:Tax incidence
228:
226:
225:Excess burden
223:
221:
218:
217:
216:
215:
211:
210:
205:
200:
199:
192:
189:
187:
184:
182:
179:
177:
174:
172:
169:
167:
164:
162:
159:
157:
154:
152:
151:Tax incentive
149:
147:
146:Tax advantage
144:
142:
139:
137:
134:
132:
129:
127:
124:
122:
119:
117:
114:
112:
109:
107:
106:Tax threshold
104:
100:
97:
96:
95:
92:
90:
87:
85:
82:
80:
77:
75:
72:
70:
67:
66:
63:
58:
57:
54:
53:fiscal policy
51:An aspect of
50:
49:
45:
41:
40:
37:
34:
33:
29:
28:
19:
2525:
2505:
2486:
2474:
2462:
2450:
2438:
2426:
2417:
2395:. Retrieved
2391:
2382:
2370:. Retrieved
2364:
2357:
2345:. Retrieved
2335:
2321:
2307:
2270:
2258:. Retrieved
2249:
2189:
2179:lump-sum tax
2176:
2173:
2150:proportional
2143:
2139:tax treaties
2132:
2120:
2112:
2108:
2096:
2088:
2085:
2076:
2072:
2052:
1957:
1953:
1952:
1948:
1939:
1931:
1923:
1919:
1918:
1915:
1911:
1902:
1893:
1885:
1881:
1880:
1869:
1857:
1853:
1849:
1840:
1820:
1816:
1807:
1804:
1800:
1797:
1791:
1784:
1777:
1769:
1765:
1759:
1755:
1750:
1746:
1737:
1712:
1706:
1696:
1694:
1576:South Africa
1171:Joel Slemrod
839:Hypothecated
807:Sugary drink
681:Expatriation
560:
478:Double Irish
441:Black market
344:
286:Proportional
235:Laffer curve
220:Price effect
18:Tax resident
2165:payroll tax
2146:progressive
2135:Switzerland
2042:At least 2
2034:At least 3
2003:At least 1
1995:At least 2
1987:At least 3
1979:At least 4
1591:Switzerland
1556:Philippines
1531:New Zealand
1526:Netherlands
1166:Ronen Palan
904:User charge
723:Value-added
688:Consumption
600:Swiss Leaks
488:Single Malt
426:Tax shelter
416:Tax evasion
375:Tax farming
360:Tax shelter
276:Progressive
240:Optimal tax
141:Tax amnesty
136:Tax holiday
94:Tax bracket
79:Tax revenue
2548:Categories
2479:Amonn 2008
2467:Amonn 2008
2455:Amonn 2008
2443:Amonn 2008
2431:Amonn 2008
2392:www.gov.uk
2241:References
2235:Tax treaty
2153:income tax
2049:In Germany
1830:See also:
1501:Kazakhstan
1386:Bangladesh
1381:Azerbaijan
1314:By country
1271:Temple tax
1241:Church tax
1124:ATA Carnet
1109:Free trade
1104:Tariff war
1032:Tax treaty
913:Congestion
854:Land value
745:Eco-tariff
713:Television
669:Solidarity
649:Ad valorem
509:Tax havens
340:Tax shield
335:Tax refund
303:Collection
281:Regressive
156:Tax reform
2564:Residency
2397:4 January
2347:4 January
2342:"SP 1/90"
2260:4 January
2230:Tax haven
2225:Tax exile
2186:In Russia
2144:Either a
2082:In France
2059:dividends
1818:treaty.
1581:Sri Lanka
1546:Palestine
1506:Lithuania
1471:Indonesia
1456:Hong Kong
1376:Australia
1366:Argentina
1234:Religious
1022:Spahn tax
1017:Tobin tax
869:Pigouvian
787:Cigarette
760:Severance
693:Departure
501:Locations
454:Corporate
436:Smuggling
204:Economics
126:Tax shift
121:Deduction
111:Exemption
2372:31 March
2199:See also
2039:Over 120
2000:Over 120
1785:national
1708:Domicile
1601:Tanzania
1566:Portugal
1541:Pakistan
1421:Colombia
1401:Bulgaria
1266:Leibzoll
1143:Academic
1136:Research
954:Windfall
894:Turnover
874:Property
824:Georgist
770:Stumpage
765:Steering
750:Landfill
730:Dividend
654:Aviation
644:Per unit
639:Indirect
330:Tax lien
266:Tax rate
245:Theories
99:Flat tax
62:Policies
36:Taxation
2498:Sources
1621:Uruguay
1521:Namibia
1516:Morocco
1481:Ireland
1461:Iceland
1446:Germany
1436:Finland
1431:Denmark
1426:Croatia
1371:Armenia
1361:Algeria
1356:Albania
1003:(CCCTB)
864:Payroll
819:General
812:Tobacco
782:Alcohol
718:Tourist
664:Landing
396:General
131:Tax cut
89:Tax law
2533:
2512:
2157:income
2055:salary
2031:91–120
2026:All 4
1992:91–120
1596:Taiwan
1586:Sweden
1571:Russia
1561:Poland
1536:Norway
1486:Israel
1451:Greece
1441:France
1411:Canada
1396:Brazil
1391:Bhutan
1286:Kharaj
1194:(ITEP)
1097:Export
1092:Import
1087:Tariff
1077:Custom
964:Wealth
889:Surtax
884:Single
859:Luxury
844:Income
777:Excise
740:Carbon
634:Direct
521:(OFCs)
474:(BEPS)
186:Unions
116:Credit
2299:(PDF)
2279:(PDF)
2097:foyer
2023:46–90
1984:46–90
1976:16–45
1511:Malta
1496:Japan
1491:Italy
1466:India
1416:China
1301:Zakat
1296:Nisab
1291:Khums
1281:Jizya
1256:Tithe
1251:Teind
1212:(TJN)
1198:Oxfam
1070:Trade
989:ATTAC
708:Stamp
703:Sales
698:Hotel
627:Types
2569:Home
2531:ISBN
2510:ISBN
2399:2021
2374:2023
2349:2021
2262:2021
1551:Peru
1476:Iran
1218:(US)
1206:(US)
1200:(UK)
1082:Duty
932:Toll
927:GNSS
923:Road
918:Fuel
829:Gift
797:Meat
493:CAIA
271:Flat
2190:In
2159:of
2148:or
2133:In
2121:In
1406:BVI
908:fee
899:Use
802:Sin
792:Fat
2550::
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2329:.
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925:/
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