Okay, but in this case, if the burden of proof was reversed on the person, Cyprus would be actively trying to prove that the person is NOT tax resident of Cyprus and should NOT pay tax to them. This doesn't make sense at all and would be against interests of the Cyprus government.
And if you...
The question is, in practice, can you just spend minimum 60 days and CLAIM you spent less than 183 in two other jurisdictions?
How can they prove you haven't done it?
If you are from EU, you won't get a stamp in passport.
As long as you spend 60 days in Cyprus under non-dom and tax residency rules, how strict and meticulous is Cyprus when it comes to checking and proving IF you haven't spent more than 183 in any other country?
If in practice most accountants treat crypto like stocks and ETFs, does this mean that with non-dom status you can cash out crypto in Cyprus without paying the 17% Special Contribution Tax, only paying GESY, which is capped?
Once you get Cyprus non-dom you can spend only 60 days in Cyprus and maintain it assuming you have NOT spent more than 183 days in another country.
Question: how accurately is this checked?
They want to know in which countries you have spent your time.
But if one were to spend 10 months in...