Resident and Non resident Persons in Theory and Practice Tax – Case of Kosovo
In each country there is the attempt to impose their jurisdiction persons who derive income and require sufficient connection between the state and these persons to enable the collection of these revenues on behalf of taxes. However, it should be asked which connection is required between the sta...
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| Format: | Article |
| Language: | English |
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Danubius University
2016-08-01
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| Series: | Acta Universitatis Danubius: Juridica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/juridica/article/view/3536/3436 |
| Summary: | In each country there is the attempt to impose their jurisdiction persons who derive income
and require sufficient connection between the state and these persons to enable the collection of these
revenues on behalf of taxes. However, it should be asked which connection is required between the
state and subjects of law to achieve this goal. There is a number of factors stemming from the subjects
of law that can create report - link between the state and subjects of law, such as: citizenship,
residence, nationality, presence in the state concerned, etc. Tax systems in the country (domestic tax
systems) will determine which subject will be considered for the purposes of the tax legislation of the
respective state tax subject to domestic (resident) and which foreign (non- resident). In this context,
local tax legislation must modulate two basic issues: The first, are the characteristics of natural and
legal persons who are established, organized and operate within the boundaries of the respective state
(resident) and the Second, the characteristics of natural and legal persons who are established and
organized under the laws of foreign (non- resident). |
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| ISSN: | 1844-8062 2065-3891 |