Tax Residency in a FATCA and CRS World
In the world of the Foreign Account Tax Compliance Act and the OECD's Common Reporting Standard, tax residency is an important concept. Most countries impose tax on the worldwide income of tax residents. Some countries continued to employ a system of territorial taxation that subjects only income generated within the country to tax. This Emerging Issues Analysis explores the increasingly more important issue of tax residency.
Professor William H. Byrnes: Associate Dean of Texas A&M University School of Law. William has been commissioned by a number of governments for guidance on tax and professional education policy. In 1994 William pioneered online legal education, and in 1998 created the first online LL.M. acquiesced by the ABA. He speaks globally on best practices for distance education.
Dr. Robert J. Munro: Professor (Adjunct), Texas A&M University School of Law.
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