Tax residence

This draft interpretation statements will update and replace IS 16/03: Tax residence.  It has been just over 10 years since the tax residence interpretation statement had a full refresh.  As there have been numerous legislative and other changes, it is timely to fully update the statement.  Accompanying the draft statement are three draft fact sheets – one each in respect of tax residence and individuals, companies and trusts.  There is also a reading guide to help readers understand, at a high level, the changes that have been made.

If you would like a copy of this in Word, contact us using the Feedback button below.