A Research on the Identification Criteria for Resident Individuals in the Field of Individual Income Tax Law:A Global Comparative Perspective
Determining an individual's tax residency status is a critical rule of tax jurisdiction established by international tax law and extraterritorial tax law.However,applying different criteria in different jurisdictions may easily lead to double taxation,and the difference in legal interpretation makes the taxing rights of cross-border income increasingly complex.The paper analyzes the origins,development,and application of the identification criteria for individual resident,and puts forward suggestions for improving the resident tax jurisdiction in China's Individual Income Tax Law,including amending the domicile test,supplementing the auxiliary test of duration of residence,and introducing the conflict agreement procedure for dual tax residents.
Individual income taxResident individualTax jurisdictionTie-breaker rulePlaces of important interests
NETL
NSTL
万方数据
