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Residence principle of taxation
| Глоссарий по налогам |
Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.
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Source principle of taxation, английский
Principle for the taxation of international income flows according to which a country consider as taxable income those income arising within its jurisdiction regardless of the residence of the taxpayer, i.e. residents and non-residents are taxed on income derived from the country.
Extended limited tax liability, английский
Principle according to which certain taxpayers (i.e. those subject to individual income tax, net worth tax and succession duty) who leave a tax jurisdiction and move to a low-tax country are subject to taxation in the former country of residence for a certain period of time after the move.
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