| Abstract [eng] |
The master‘s work provides an analysis of the aspects of the concept, accepted in Lithuania for taxation purposes. As more countries tax on a worldwide basis, the concept of residence becomes increasingly important, since an individual who is considered to be a resident of a country will typically be taxed by that country on all his or her worldwide income. Lithuanian (like many other countries’) domestic tax laws divide individuals into residents and non-residents for taxation purposes. Income tax law gives a list of the criterions, which can help to determine if a person can be considered as a Lithuanian resident or not. Analyzing practice of particular Lithuanian institutions it is obvious that to determine of which country a person can be treated as a resident is very difficult, and the institutions not always clarify all circumstances which can be very important to state unambiguously that a person is Lithuanian resident for taxation purposes. Studying Lithuanian, OECD Model Tax Convention’s on Income and on Capital and foreign countries’ tax resident concepts, it is possible to find some similarities and differences in various countries. It is not easy though to state in which country tax resident concept is the best in determining residents for taxation purposes. In Lithuania some criterions given in income tax law must be improved, or it must be accepted a new regulation which is applied in Australia. However, it can be seen a progress in formation of tax resident concept, for instance, concept of domicile is given in the tax laws and does not rely on the concept outside the tax law. |
