In this section
About tax residency and status
What is my personal tax residency
What is my company's tax residency?
Tax residency and trusts
Double tax agreements
Commissioner's Interpretation Statement on tax residence
Date of issue: 20 September 2016
Ruling Number: IS 16/03
IS 16/03 sets out the CIR's view on tax residence rules for individuals, companies and trusts including 'permanent place of abode' following the Diamond decision.
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