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Dominica 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在所得年度内在多米尼克实际居住不少于 183 天
• 在多米尼加的永久居所，并在所得年度的至少一部分时间内实际居住在那里
• 在收入年度内，在多米尼加停留一段时间，但连续停留时间不少于 183 天，跨越两个收入年度（即上一个收入年度的末尾加上当前收入年度的开始，或当前收入年度的末尾加上下一个收入年度的开始）
• 在多米尼加连续居住超过 183 天（税务局提到的行政申报触发条件）

自费外国人通常会获得一年期可续签的居留许可（如果受雇/自雇则为工作居留许可），最长可达五年，之后可授予永久居留权，而独立的投资移民计划则直接授予护照，但不以居留许可的形式进行。

税务居民身份基于实际居住和永久居所测试；不实行基于国籍或长期居住地的税收制度，因此，停止税务居民身份通常只需离开该国、打破永久居所联系，并低于183天和跨年183天的门槛。

“Namely, a tax resident is defined to include: ► A person whose permanent place of abode is Dominica and he/she is physically present in Dominica for at least some part of the year of income. A person that has his/her permanent place of abode in Dominica, but is not present in Dominica throughout an entire year of income may be deemed non-resident where the Comptroller of Inland Revenue is satisfied that the person in question was absent for a full year of income by reason of education, medical treatment or for some other reasonable purpose. ► A person who spends not less than 183 days in Dominica during a year of income. ► A person only spends some period of time in Dominica during a year of income, but spends a continuous period of not less than 183 days in Dominica between income years. This applies to both preceding and successive income years. For example, a person who would spend only the first 30 days of an income year in Dominica, but spent at least the final 153 days of the immediately prior income year in Dominica would be deemed to be tax resident in Dominica. Similarly, a person who is only physically present in Dominica for the final 30 days of an income year, but spends at least the first 153 days in Dominica for the immediately following income year will be deemed a tax resident of Dominica.” — Commonwealth of Dominica – Citizenship by Investment Unit (summarising Income Tax Act Part I, s.2(1))

估算 — 与链接来源核实。 参见方法论。