In managing your Client Structures, an important aspect is that you know the Tax Residency of the UBO. This course will help you learn more about all the different aspects involved with Tax Residency for Individuals.
Once you complete this course you should be able to:
- Explain how Tax Residency for Individual Taxpayers is determined
- Identify the differences between Tax Residency, Nationality, Domicile and Citizenship
- Describe Tie-Breaker provisions in Tax Treaties with regards to Individual Taxpayers
- Explain the role of Tax Residency when determining if an Individual is a resident for CRS purposes