Taxation of non-residents: issues of determination and change of tax residence

Taxation of non-residents: issues of determination and change of tax residence

Description

The report lists the basic principles governing the taxation of non-residents, particularly on the issue of tax residence, such as those resulting from the relevant legislative framework. Moreover, the specific issues faced by the Ombudsman are presented, from which the consequences of the improper management of these issues by the tax administration are made evident and recommendations are made to address them.

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