Reviewing the Residence and Domicile rules as they affect the taxation of individuals
This paper describes the current residence and domicile rules affecting the taxation of individuals and their historical perspective, analyses international experience, and develops the principles that the Government believes should underpin any modernisation of the system. The paper will provide a framework for further analysis and discussion and ensure that any specific options for reform of the current rules are based on the widest possible understanding of their effect.
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