daniels27 said:
It only states
meaning
which is pretty common for all European countries. You can simply state you go to the US or whatever and that's it. Nobody cares.
Yes, but with all due respect, this is relating to DTAs. Most DTAs do have such clauses. But this only works bilaterally between two states in determining who can tax an individual, and then mainly for dividends, interest, etc. only as for active work, the general rule is that the country where work is done has the right to tax.
Click to expand...
I do not think it is great to lie in that case.
from the first link, page 7 - 30,31
(30) Ustanovenie ”žbydliska“ ako kritéria pre urÄenie rezidencie fyzickej osoby v zákone o dani z prÃjmov jezamerané najmä na fyzické osoby formálne a úÄelovo odhlásené z trvalého pobytu na územà Slovenskejrepubliky za úÄelom vyhnutia sa ich daňovým povinnostiam na tomto územÃ.Predmetné kritérium rezidencie fyzickej osoby je preto potrebné posudzovaÅ¥ a aplikovaÅ¥ najmä v kontextecieľa a úÄelu jeho zavedenia, t.j. zamedzenia vyhýbania sa daňovej povinnosti a medzinárodným daňovýmúnikom, priÄom pri urÄenà miesta ”žbydliska“ tohto daňovnÃka na úÄely zákona o dani z prÃjmov je potrebnéprihliadaÅ¥ na vÅ¡etky relevantné skutoÄnosti a okolnosti jednotlivých prÃpadov.
(30) The provision of "residence" as a criterion for determining the residence of a natural person in the Income Tax Act is aimed mainly at natural persons formally and purposefully deregistered from permanent residence in the territory of the Slovak Republic in order to avoid their tax obligations in this territory. The criterion of residence of a natural person in question must therefore be assessed and applied mainly in the context of the aim and purpose of its introduction, i.e. prevention of tax avoidance and international tax evasion, while when determining the place of "residence" of this taxpayer for the purposes of the Income Tax Act, it is necessary to take into account all relevant facts and circumstances of individual cases.
(31) Pre urÄenie miesta ”žbydliska“ daňovnÃka je relevantné zistiÅ¥ miesto, kde daňovnÃk skutoÄne trvale býva, priÄomje potrebné prihliadaÅ¥ nielen na možnosÅ¥ trvalo dostupného bývania daňovnÃka na urÄitom územÃ,ale aj na podmienky a skutoÄné dôvody zdržiavania sa daňovnÃka na tomto územÃ, okolnosti skonÄenia predchádzajúceho trvalého pobytu, okolnosti zmeny bydliska, Äi Å¡tátnu prÃsluÅ¡nosÅ¥ daňovnÃka.
(31) In order to determine the place of "residence" of a taxpayer, it is relevant to determine the place where the taxpayer actually permanently resides, taking into account not only the possibility of permanently available housing for the taxpayer in a certain territory, but also the conditions and real reasons for the taxpayer's stay in this territory, the circumstances of the termination of the previous permanent residence, the circumstances of the change of residence, or the taxpayer's nationality.
31 - the last word translated as nationality, but "Å¡tátnu prÃsluÅ¡nosÅ¥" is citizenship, just for correctness.
