How are residents and non-residents?In terms of tax legislation - for the period of residence in the territory of a country in a calendar year.
residency status Why so important?From the point of view of tax authorities around the world, even blessed atoll Vanuatu and Burundi, resident - is a source of replenishment of its residence in the region.
To person has been resident in the country, which means that it only pays their taxes in Russia, for example, there are a number of requirements.
Previously, an individual resident recognized as such when living in the country during the calendar year.Accordingly, a non-resident is a person who is in the country of a calendar year is not lived.The new Tax Code introduced the provision of 183 days of stay in the country.
If a person lives in the country for six months, then it is a resident.This works even if the person travels to work on the marine drilling platform on the continental shelf of Cuba, for example, for a longer period.He is still a resident of Russia.But that's only offshore oil production concerns.If it works in Cuba, resident of our intelligence, and officially - the architect, our tax legislation does not consider him a resident.
This is very important because the Russian tax on personal income is the smallest in Europe.
Features of residence in the legislation of other countries
We all just - 183 days period.In the UK more difficult.Apparently, it has more foreign residents than in other countries, so the status of the requested additional specification.
first British world residency check a person is in doubt.If it turns out that due to some other country in the world is stronger than Albion, it means not a resident.This is a convenient way, because to live in England, a man with strong ties to the homeland can only 46 days a year.
Communication also set the presence property (ancestral castle or mansion near Hampton Court, for example).The mansion resident should regularly spend the night.Another option - family and working relationships.With a child in England, a parent must spend at least 60 days a year.So that in this country resident - a traveler to the family estate, the children and the dog.In short, flexibility and variability.
In some African countries, the word "resident" for its citizens does not apply.Only foreign but residing in the country for more than 183 days a year.
Incidentally, the word "resident" - a Latin borrowing.It happened on residentis - "sitting" or "remaining in place."In the Middle Ages this term meant a foreign diplomat.Also, a resident called elected representative colony in proktorate.But the most intriguing value is a spy scout, who oversees the work of intelligence network in the enemy rear.
Fate resident and some tricks
Residents are required to pay taxes on income received from all sources in the country of residence and in other countries, and even with the income derived from offshore banks (only in Russian).There is such an exotic in the international offshore planning - "ship-in-state."Said float somewhat Bermuda Triangle.Ten years ago, these banks are still buying and selling.It is understood that one or two operations, while the tax authorities of the contracting parties will not understand, but still.
Accordingly, even taxes on dividends to shareholders of Cyprus companies pay a resident of Russia in Russia.And I could pay twice - and in Russia, and Cyprus.To prevent this from happening doubling, between many countries signed agreements on avoidance of double taxation.