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个人所得税法居民身份确定规则的比较研究杨斌如何正确地确定自然人居民身份是个人所得税立法和执行中的重要问题，也是贯彻双边国际税收协定的不可缺少的工作。英法两国在自然人居民身份确定规则上均有较为系统的法律规定且各具特色。本文首先对英法两国的规则加以归纳...
A Comparative Study on the Rules for Determining Resident Status of Personal Income Tax Law Yang Binhe How to correctly determine the identity of natural persons is an important issue in the legislation and implementation of personal income tax and is an indispensable task in carrying out bilateral international tax treaties. Both Britain and France have more systematic legal provisions and distinctive features in determining the status of natural persons. This article first summarizes the rules of Britain and France ...