Whether you are working on a contract assignment overseas or in your home country, some things never change. Tax will be due where the money is earned. However, ensuring your tax compliance with the relevant international tax legislation is a complex process - especially when multiple countries and tax authorities are involved.
At the centre of this are the rules regarding tax residency. Individuals need to be aware of these to ensure that they pay the correct tax to the correct authorities, thereby remaining tax compliant.
Additional issues that you need to be aware of are the 183 day rule, the 91 day rule and the regulations regarding double taxation avoidance.
Our Tax Residency FAQs cover some of the more common questions we are asked, but please contact our tax residency specialists for more information.