BIO Web Conf.
Volume 84, 2024International Scientific and Practical Conference “Development and Modern Problems of Aquaculture” (AQUACULTURE 2023)
|Number of page(s)
|Environmental Protection Engineering
|05 January 2024
Tax resident status: approaches to determination and consequences of its loss by an individual
Peoples’ Friendship University of Russia, Miklukho-Maklaya st., 6, 117198, Moscow, Russia
* Corresponding author: firstname.lastname@example.org
This article deals with approaches to the definition of the concept of tax residency and legal consequences of the loss of tax residency status by an individual. The article analyzes the main types of tax jurisdictions, as well as the criteria of tax residency applied in different states. In the course of the analysis the authors consider examples of specific acts of national and international regulation, as well as relevant law enforcement practice. Special attention is paid to reasons for the loss of tax residency status, as well as the main (most significant) consequences of such loss and some related aspects.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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