This database aims to provide comparative information on the criteria used to determine the tax residency of individuals and legal entities in CIAT member countries. The information is organized by country and disaggregated by type of taxpayer (individuals and legal entities), thus allowing a clear and systematic view of the criteria applied by each jurisdiction.
If you have any comments regarding the information contained in this database, you may contact the Directorate of International Taxation and Cooperation (tributacion_internacional@ciat.org).

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