Determining Resident Status for Taxation in the USA

This paper examines international taxation practices, in particular focusing on the taxation of individuals as well as tax tools used in industrialized countries to optimize tax collection and stimulate economic development. It is also directly relevant for representatives of ministries and departments involved in managing the state budget. The experience of the United States, with its developed and comprehensive tax control system, could be useful in organizing more effective taxation of foreign individuals, including migrant workers residing on the territory of the Russian Federation.

lawful permanent resident test, substantial presence test, exempt-individual exception, closer-connection-to-a-foreign country exception, tax home, principal place of business, principal place of abode, principal place of work, “no-lapse” rule