M*******s
发帖数: 4074 | 1 Domicile是个比较麻烦的问题。
TurboTax问这个有点多此一举。
简单讲，你可以比照tax residency填写。 |
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s******h
发帖数: 539 | 2 名字叫State of Domicile,可能这里面的"State"作状态解释。我试了中国和我所在的
州，都没有报错。 |
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r**d
发帖数: 56 | 3 09年来的F1,住纽约超过了一年，联邦应该算NR，但是纽约州应该算是resident还是NR
呢？
从cornell的网页http://www.isso.cornell.edu/tax/nytaxinfo.php
上面看
Graduate students and J-1 researchers, answer these questions to
determine your New York State Tax status:
Did you rent an apartment (not a dorm room) in New York State for 11
months or more of the year 2010?
Did you spend more than 183 total days in New York state in 2010?
我应该算是resident
同样的结果从buffalo的网页也可以得到
http://wings.buffalo.edu/intlservices/tax.html
但是我们学校的ISSO说我应该是NR for state
不知... 阅读全帖 |
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r**d
发帖数: 56 | 4 【 以下文字转载自 TAX 讨论区 】
发信人: read (读), 信区: TAX
标 题: 纽约州residency的问题
发信站: BBS 未名空间站 (Wed Apr 6 13:06:32 2011, 美东)
09年来的F1,住纽约超过了一年，联邦应该算NR，但是纽约州应该算是resident还是NR
呢？
从cornell的网页http://www.isso.cornell.edu/tax/nytaxinfo.php
上面看
Graduate students and J-1 researchers, answer these questions to
determine your New York State Tax status:
Did you rent an apartment (not a dorm room) in New York State for 11
months or more of the year 2010?
Did you spend more than 183 total days in New York state in 2010?
我应该... 阅读全帖 |
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J*********g
发帖数: 96 | 5
我就是这里租房子，我算是有domicile吗？
Domicile
Your domicile is:
the place you intend to have as your permanent home
where your permanent home is located
the place you intend to return to after being away (as on vacation, business
assignments, educational leave, or military assignment)
You can only have one domicile. Your New York domicile does not change until
you can demonstrate that you have abandoned your New York domicile and
established a new domicile outside New York State. For more information, see
t... 阅读全帖 |
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h**********e
发帖数: 2973 | 6 根据该判决，子女是否具备美国国籍，和父母在美国的身份有关系。这点毫无置疑。
在Supreme Court的opinion中，反复，多次强调了黄金德的美国公民身份的根本来源之
一，是其父母为美国的"domiciled residents". 那么什么是domiciled residents? 这
个概念在当代美国法律中已经不存在了，宪法中也没有规定。所以，黄金德案的判例和
当今的法律，特别是绿卡, B签证等等，如何衔接，需要由最高法院重新解释。
具体是：
1. B签证是temporary身份，而且不能有移民倾向，这个能不能算domiciled residents
?
2. F签证是temporary身份，而且不能有移民倾向，这个能不能算domiciled residents?
3. H签证是temporary身份，但是可以有移民倾向，这个能不能算domiciled residents?
4. 绿卡是permanent身份，这个应该可以算是domiciled residents.
所以，最高法院解释宪法：
1. 解释第14修正案里, "and subject to the jurisdic... 阅读全帖 |
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z*********8
发帖数: 2070 | 7 你知道domicile什么意思吗？不是住在wi就算domiciled的， 不过他确实还是用1npr表
报税
• If you are a nonimmigrant (have not been granted immigrant
status by the federal government), you are considered a nonresident of
Wisconsin. Exception If you are a refugee or have
been granted asylum and you intend to remain permanently
in Wisconsin, you are considered a Wisconsin resident.
Example A foreign student in this country with an “F” visa
under the Immigration and Nationality Act may be classified
for federal tax purposes ... 阅读全帖 |
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f****9
发帖数: 34 | 8 Yes, you can choose to file joint as 40N if you do not want to file separate
returns.
Please note that OR define residency as :
An Oregon resident is someone who is domiciled in
this state. ”Domicile” is defined below. An Oregon
resident may also be someone who:
• Is not domiciled in Oregon, but
• Maintains a residence in Oregon, and
• Spends a total of more than 200 days in Oregon
during the taxable year.
Also if you have two homes, your domicile follows your center of activit... 阅读全帖 |
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s********y
发帖数: 54 | 9 2011年整年都住在康州，租house, 也在康州工作。10.1从F1-opt转为H1B。似乎州对
resident的定义和federal的定义不一样。麻烦大家给看一下吧。
Domicile (permanent legal residence) is the place you intend to have as your
permanent home. It is the place you intend to return to whenever you are
away. You can have only one domicile although you may have more than one
place to live.
Your domicile does not change until you move to a new location and
definitely intend to make your permanent home there. If you move to a new
location but intend to stay there ... 阅读全帖 |
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c**i
发帖数: 6973 | 10 (1) Well, you should consult a DIVORCE lawyer in the state where you , as
well as you children if any, reside. Priot to that, you should obtain a copy
of all certified* court papers in the Nevada case--so that your lawyer can
read it. Whether you or a friend of yours should make the request may not
matter.
* The word "certified" means that the clerk office will on the first page
(i) stamp it with something to the effect that this is a true copy of the
original;
(ii) place a court seal on it; and... 阅读全帖 |
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c****g
发帖数: 37081 | 11 www.telegraph.co.uk/finance/newsbysector/banksandfinance/8363584/HSBC-reveals-plans-to-quit-London-for-Hong-Kong.html
Britain's biggest bank, which has been headquartered in the capital for 19 years, warned key investors that last week's disappointing full-year results have made arguments for shifting HSBC's domicile to Hong Kong "overwhelming".
The shareholders have been surprised by the swift gear-change in HSBC's review of its domicile but some have already told the bank that they would suppo... 阅读全帖 |
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X*V
发帖数: 1431 | 12 靠，我还以为是本来就是香港的银行。
我去关我的信用卡去
reveals-plans-to-quit-London-for-Hong-Kong.html
years, warned key investors that last week's disappointing full-year
results have made arguments for shifting HSBC's domicile to Hong Kong "
overwhelming".
review of its domicile but some have already told the bank that they would
support the move.
because of the increase in financial regulations, would be a severe blow to
the Coalition which, despite some of its 'banker bashing' rhetoric, is
relying on a private-sector... 阅读全帖 |
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b*****u
发帖数: 1031 | 13 确定的哦，这是我的工作，哈哈。看你哪个州的，有些地方比如MD VA WV DC等等不是
domicile州，只要待了超过183天就是resident但是大部分州是domicile的。前面提过
了，F1头五年是exempt individual，你的tax residency在中国，所以没有domicile
in the state。 |
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y****i
发帖数: 17878 | 14 for the purpose of taxation it is the concept of domicile that counts
you may have many residences but usually there is only one domicile at any
given time
and there are many factors that could determine where your domicile is |
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l*****n
发帖数: 199 | 15 昨天研究报税，突然发现纽约州和联邦定义resident的要求不一样，因为来美超过5年
，所以联邦我必须按照resident报税，但是我发现纽约州的规定是
your domicile is New York State (see Exception below); or
your domicile is not New York State but you maintain a permanent place of
abode in New York State for more than 11 months of the year and spend 184
days or more in New York State during the tax year.
Your domicile is:
the place you intend to have as your permanent home
where your permanent home is located
the place you intend to return to after being away (as on ... 阅读全帖 |
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P**a
发帖数: 1267 | 16 摘自：
https://www.ftb.ca.gov/individuals/fileRtn/Nonresidents_PartYear_Residents.
shtml#residency_status
Determine your residency status: Residents, nonresidents, and part-year
residents
For detailed information about determining your residency status or
California source income issues, refer to our publications page.
A California resident is any individual who meets any of the following:
Present in California for other than a temporary or transitory purpose.
Domiciled in California, but located o... 阅读全帖 |
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f*******n
发帖数: 12623 | 17 我没有说没有定义。只是定义不明确。定义就是：residency shall be determined as
a person's state of domicile. "State of domicile" means the state where a
person has his or her true, fixed, and permanent home and principal
residence and to which he or she has manifested the intention of returning
whenever he or she is absent.
很多情况下，一个人的domicile是哪里是很难说的。 |
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u**c
发帖数: 17972 | 18 1 year.
http://www.washington.edu/students/reg/residency/
Understanding Washington State Residency
In order for University of Washington students to be considered residents
for tuition purposes, they first must be able to prove that they are U.S.
citizens, have U.S. permanent resident cards, or have a qualifying visa (A,
E, G, H1, I, K or L).
To be classified or reclassified as residents, for tuition and fee purposes,
students must establish a bona fide domicile in the state of Washington
primar... 阅读全帖 |
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D******y
发帖数: 3780 | 19 另外你应该算Part-year resident
Full-year resident – A full-year resident is an individual who is domiciled
in Wisconsin for the entire taxable year.
Nonresident - A nonresident is an individual who is not domiciled in
Wisconsin for any part of the taxable year.
Part-year resident - A part-year resident is an individual who is domiciled
in Wisconsin for part of the taxable year |
|
发帖数: 1 | 20 12月 谈谈间谍问题
我一直感觉Reuters 有日本的间谍，他们会通过报道来传递针对华人屠杀的计划，和发
布不利于华人的报道，制造舆论。最重要他们后边的势力和犯罪集团有关。有必要好好
调查这个组织。
How top U.S. colleges hooked up with controversial Chinese companies
By Steve Stecklow and Alexandra Harney
Filed Dec. 2, 2016, noon GMT
New Oriental, China’s biggest private educator, has been accused of
academic fraud. Thanks to two enterprising Americans, it has also gained
access to leading U.S. college admissions officers.
SHANGHAI/SHELTER ISLAND, New York - Thomas Benson once ran a small... 阅读全帖 |
|
l****z
发帖数: 29846 | 21 U.S. drugmaker AbbVie finally wins Dublin's Shire with $55 billion deal
(Reuters) - U.S. drugmaker AbbVie Inc bought Dublin-based Shire Plc on
Friday in a 32 billion pound ($54.7 billion) deal that will allow it to
slash its tax bill by relocating to Britain.
The London-listed company, which makes expensive medicines to treat rare
diseases, fought off four earlier bids from AbbVie until the U.S. firm
raised its price to 52.48 pounds per share - made up of 24.44 pounds in cash
and 0.8960 new AbbV... 阅读全帖 |
|
z****g
发帖数: 3509 | 22 这些话对应的是美国民事程序法中domicile的概念。一个人在一个地方domicile是指一
个人在某州有住所，且没有永远离开此州的意图。domicle决定某些民事司法管辖权的
问题。这个条文意图排除的是任何不在美国长期居住的游客（包括美国公民但不实际在
美国长期居住的），跨州流浪汉，以及正在进行跨州搬家中的人等。
严格来说没有永久居住权的合法alien确实也很难成为任何州的domiciliary，但这是一
个大多数律师都不知道的法律问题，从使用的语言来看，这个条文并没有想要引入移民
法中的任何概念（通常试图引入移民法概念的条款会说Citizens and Legal Permanent
Residents of the United States或类似的语言)。
因此从实际使用的角度看，你在某州有固定住所，应该就不会刁难你。只要你不要主动
说你是没有永久居住权的外国人，当然你也不要主动去说你有确定的搬出此州的计划。 |
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F********t
发帖数: 962 | 23 这种会被摘牌吗？
http://seekingalpha.com/article/275262-harbin-electric-loan-fra
The Harbin Chairman/CEO Has A History Of Fraudulent Loan Guarantee Documents.
We have obtained a settlement agreement reached between Harbin CEO Tianfu
Yang and China Construction Import Export Corp. In 2004, Mr. Yang, along
with his brother, fellow Harbin board member Tianli Yang, fraudulently
obtained the official seal of China Construction Import Export Corp. (CCIE)
to guarantee a loan for Tinafu Yang’s company.
In the s... 阅读全帖 |
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c********d
发帖数: 173 | 24 看instruction上说：
You are a Full-Year Resident if your legal residence
(domicile) is in Massachusetts or if you
maintain a permanent place of abode in Massachusetts
and during the year spend more than 183
days, in the aggregate, in the state.
我们算是legal residence (domicile) is in Massachusetts吗？另外，这里的
maintain a permanent place of abode 是指拥有房屋吧。
大家都file什么表呢？谢谢! |
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y***j
发帖数: 11235 | 25 现在F1+F2来美3年，联邦税填1040NR。
看了下纽约的pub88
Generally, if your domicile is not New York State you are considered a
New York State nonresident. However, you are a New York State
resident for income tax purposes if your domicile is not
New York State, but you maintain a permanent place of abode in
New York State for more than 11 months of the year and spend 184
days or more (any part of a day is a day for this purpose) in
New York State during the tax year.
是不是这个意思我们就是resident然后填it201.
it 201的instruction都 |
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j********e
发帖数: 1192 | 26 【 以下文字转载自 NewJersey 讨论区 】
发信人: jingoshine (jingo), 信区: NewJersey
标 题: 请问nj保税该用1040还是1040NR
发信站: BBS 未名空间站 (Thu Feb 18 13:53:29 2010, 美东)
6月中来NJ,在NJ工作和租房超过183天，但是实际居住时间少于183天。
NR的条件是：
New Jersey was not your domicile (permanent legal residence); and you
spent 183 days or less here
问题是我算不算NJ的domicile？现在有NJ的Driver's license. 谢了！ |
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t******t
发帖数: 772 | 27 If you were a legal resident of Massachusetts and
your gross income was more than $8,000 —
whether received from sources inside or outside of
Massachusetts — you are required to file a Massachusetts
income tax return. If your gross income
was $8,000 or less, you do not need to file a return.
File Form NJ-1040NR as a nonresident if:
♦ New Jersey was not your domicile (permanent legal residence); and
you
spent 183 days or less here; OR
♦ New Jersey was not your domicile, you spent more |
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s********2
发帖数: 138 | 28 我是J1签证第二年，在新泽西报州税需要填resident 还是nonresident的？我看
resident的定义是New Jersey was your domicile (permanent legal residence) for
the entire year;or ? New Jersey was not your domicile, but you maintained a
permanent* home in New Jersey for the entire year and you spent more than
183 days in New Jersey我肯定不符合第二个，但是这个“permant legal residence
for one year" 是啥意思呢？如果我在这住了一年，算不算是permant legal
residence for one year? 另外，我听说J1的联邦的税都可以全额退回来，那前三年，
州税都能退回来么？因为这是第一次退税，所以问的问题，可能很白痴，希望大家能帮
帮我，谢谢。 |
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q********i
发帖数: 45 | 29
跟地址没关系，加州应该是domicile state，看你的domicile了。
交
不能。
没影响。
可以用foreign tax credit
也可以用foreign earned income exclusion,但要用BFR，因为中美有税收协定。 |
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l*******9
发帖数: 799 | 30 F1学生报麻省州税应该算州nonresident还是resident?
网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident；另
一方面，给的州resident定义：
•his or her legal residence (domicile) is in Massachusetts for the
entire taxable year; or
•his or her legal residence (domicile) is not in Massachusetts for the
entire taxable year but who:
1.maintains a permanent place of abode in Massachusetts; and
2.spends in the aggregate more than 183 days of the taxable year in
Massachusetts, including days spent partially in and partial... 阅读全帖 |
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R********e
发帖数: 165 | 31 本人今年10月从OPT转成H1B，ld是第六年的F1，所以今年打算和ld用resident alien的
身份联合报税。
由于之前不知道每年向每人转帐不能超过130k的限额，本人向国内汇款250k到妈妈的帐
上，其实钱还是自己的，只不过妈妈代收。现在突然发现，银行会像IRS上报这笔汇款
，也就是说，超过130k的部分，我得交税了！！！
但是，US citizen和resident有一个lift time的credit，5M刀，不用交税。
instruction上写：
If you are a citizen or resident of the United States, you must apply any
available applicable credit against gift tax. If you are not eligible to use
a DSUE amount from a predeceased spouse, enter $1,772,800 on Line 7.
Nonresident aliens may not claim the applica... 阅读全帖 |
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l**********e
发帖数: 18 | 32 从07年到12年6月一直是F1身份，去年上半年有从学校领工资，下半年工作去了外州，
搬离纽约州后没有从那边领过收入。现在的问题是：
1）我去年在纽约州是算nonresident还是part-year resident.
在纽约税务局的网站上找到如下说明，但是还是很糊涂
Resident
You're a New York State resident for income tax purposes if:
your domicile is New York State (see Exception below); or
your domicile is not New York State but you maintain a permanent place
of abode in New York State for more than 11 months of the year and spend 184
days1 or more in New York State during the tax year.
Nonresident
You're a New Yor... 阅读全帖 |
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l*******9
发帖数: 799 | 33 F1学生报麻省州税应该算州nonresident还是resident?
网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident；另
一方面，给的州resident定义：
•his or her legal residence (domicile) is in Massachusetts for the
entire taxable year; or
•his or her legal residence (domicile) is not in Massachusetts for the
entire taxable year but who:
1.maintains a permanent place of abode in Massachusetts; and
2.spends in the aggregate more than 183 days of the taxable year in
Massachusetts, including days spent partially in and partial... 阅读全帖 |
|
d*********8
发帖数: 18 | 34 谢谢楼上回复，但从这辆点来看，我好像应该要交加州收入的麻州州税
1. 我是于是resident based on (我是2014年6月来MA，因此不算2015的part-year
resident)
An individual is a full-year resident if:
his or her legal residence (domicile) is in Massachusetts for the entire
taxable year; or
his or her legal residence (domicile) is not in Massachusetts for the entire
taxable year but who:
maintains a permanent place of abode in Massachusetts; and
spends in the aggregate more than 183 days of the taxable year in
Massachusetts, including days spent partiall... 阅读全帖 |
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a****s
发帖数: 115 | 35 1. Under North Carolina law, to qualify for in-state tuition for a given
term you must prove:
That you established your domicile in North Carolina __twelve months__ __
before__ the beginning of that term (first day of classes), and
that you have maintained that domicile for at least twelve continuous months.
建立居民身份好像又需要一年，所以其他条件满足的情况下，要在开学前住够两年。但
注意要提前递申请。 |
|
a***x
发帖数: 26368 | 36 错。外州居民除非需要变成resident，不然不需要换驾照。变不变resident，取决于
domicile。domicile如何决定？俺假装不知道。。。。 |
|
O**********S
发帖数: 1806 | 37 没说要呆9个月以上啊。加州对resident的定义很模糊，CA Pub 1031第2页说，
A resident is any individual who meets any of the following:
• Present in California for other than a temporary or transitory
purpose.
• Domiciled in California,but outside California for a temporary or
transitory purpose. (See “Meaning of Domicile’’ on page 8).
所以并没有对具体在加州呆多长时间作出规定。 |
|
j********e
发帖数: 1192 | 38 6月中来NJ,在NJ工作和租房超过183天，但是实际居住时间少于183天。
NR的条件是：
New Jersey was not your domicile (permanent legal residence); and you
spent 183 days or less here
问题是我算不算NJ的domicile？现在有NJ的Driver's license. 谢了！ |
|
s******e
发帖数: 1447 | 39 老公在中国上班，我在这边上班，老公常常会回来住一住，但是并没有到183天。
两人都有绿卡所以联邦税是一起报的，中国的收入也都加了的。
查NJ的税表说明，
觉得我老公可以算是part-year resident: New Jersey was your domicile (
permanent legal residence) for part of the year;
或者non-resident: New Jersey was not your domicile, and you spent 183 days
or less here.
因为联邦税是一起报的，想着州税也一起报好了。就按part-year resident来一起报。
但是不太清楚收入到底应该是按在这里住的天数算，还是月数算？
算exemption的时候税表是说住超过15天的那个月份算一个月，那按这个算法来算收入
可以吗？
如果这样算下来我老公在这有三个月的resident，那就加三个月的中国工资？
还是说在这住了60天，就算60天的中国工资？
还是说干脆分开报，一个填1040，一个填1040NR？
先谢谢大家了。 |
|
j*******s
发帖数: 498 | 40 比比皆是，show you one:
a very tight t-square where the vertex is the chart ruler and domicile; what
's more, the two legs are both domicile or exalted |
|
f**n
发帖数: 14 | 41 Can F1 student be a california residence for in-state tuition purpose?
I find the answer is "NO";
LOOK:
Q: Who is a resident?
A: If you are an adult student (at least 18 years of age) you may establish
residence for tuition purposes in California if
1. You are a U.S. citizen
2. You are a permanent resident or other immigrant
3. You are a nonimmigrant who is not precluded from establishing a domicile in
the U.S.
Nonimmigrants who are not precluded from establishing a domicile in the U.S.
includ |
|
A******1
发帖数: 106 | 42 Normally a family court will retain jurisdiction over unsettled property and
child custody. In her case, however, she can actually file a motion in MO
court. MO is a state that makes independent determination of domicile. If
her husband committed fraud in NV or did not meet the domicile requirement,
the MO court can invalidate the NV order. Wright v. Wright, 350 Mo. 325, 165
S.W.2d 870 (banc 1942). |
|
h**********i
发帖数: 183 | 43 (New York) -- A hedge-fund company has filed a lawsuit against controversial
Chinese businessman Guo Wengui in New York, claiming that the elusive real
estate tycoon owes it $88 million due to a “straightforward breach of
contract case.”
Guo, also known as Miles Kwok, fled China in 2014 soon before the Communist
Party’s graft fighters detained his close associate Ma Jian, a former
national security official who remains under investigation for suspected
corruption. Interpol recently issued a “red... 阅读全帖 |
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h**********i
发帖数: 183 | 44 (New York) -- A hedge-fund company has filed a lawsuit against controversial
Chinese businessman Guo Wengui in New York, claiming that the elusive real
estate tycoon owes it $88 million due to a “straightforward breach of
contract case.”
Guo, also known as Miles Kwok, fled China in 2014 soon before the Communist
Party’s graft fighters detained his close associate Ma Jian, a former
national security official who remains under investigation for suspected
corruption. Interpol recently issued a “red... 阅读全帖 |
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m**l
发帖数: 11854 | 45 【 以下文字转载自 Movie 讨论区 】
发信人: rebate (悲剧啊悲剧), 信区: Movie
标 题: 那些翻译很烂很恶俗的电影名(转）
发信站: BBS 未名空间站 (Sun Jan 16 15:46:27 2011, 美东)
痛恨之！
同样痛恨的是pptv电影名称后面括号里的不知所谓，品味恶俗的说明，就像老鼠屎一样
，NND
目前已统计的有：总动员系列、超级系列、奇兵系列、风云系列、惊魂系列、疑云系列
、战警系列、霹雳系列、魔鬼系列、公敌系列、黑帮系列、特工系列、特攻队系列、神
鬼系列
#######################################################
总动员系列
#######################################################
WALLE / 机器人总动员
The Incredibles / 超人总动员
Finding Nemo / 海底总动员
Toy Story / 玩具总动员
Cars / 赛车总动员
Home on the Range / 母牛总动员
L'apetta G... 阅读全帖 |
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b******a
发帖数: 1337 | 46 it is very sad that she at such old age is helpless and has to support
herself.
my curiosity is how we know her age since she does not have an ID and
domicile. |
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F******t
发帖数: 948 | 47 Relatives of passengers onboard Malaysia Airlines flight MH370
As the search for any wreckage for the missing Malaysia Airlines flight
continues, insurance experts have warned of "divergent" compensation claims,
with the families of U.S. passengers potentially receiving millions more
than their Asian counterparts.
Malaysian Prime Minister Najib Razak said on Monday that Malaysia Airlines
Flight 370 - missing for more than two weeks – was lost "beyond any
reasonable doubt." New satellite data ind... 阅读全帖 |
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a***k
发帖数: 1038 | 48 【 以下文字转载自 paladin 讨论区 】
发信人: atack (小军号), 信区: paladin
标 题: 红死病 by 杰克.伦敦
发信站: BBS 未名空间站 (Sat Oct 11 07:40:15 2014, 美东)
I
The way led along upon what had once been the embankment of a railroad. But
no train had run upon it for many years. The forest on either side swelled
up the slopes of the embankment and crested across it in a green wave of
trees and bushes. The trail was as narrow as a man's body, and was no more
than a wild-animal runway.
Occasionally, a piece of rusty iron, showing through ... 阅读全帖 |
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d**z
发帖数: 3577 | 49 Important Hedge Fund Trends For 2016 And Beyond
1. Reduction of expected returns for a diversified Hedge Fund portfolio.
Hedge fund performance is driven by a combination of alpha (manager skill)
and beta (market driven return). From 2009 to the beginning of last year, as
both the fixed income and equity markets experienced strong bull markets,
beta had been a tail wind for hedge fund performance that rewarded managers
with net long market exposure. Over this time period, investors’ return
exp... 阅读全帖 |
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h*********r
发帖数: 10182 | 50 是你胡说八道。
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Income tax[edit]
Either a progressive or proportional income tax is levied by the
Confederation and by the cantons on the income of natural persons. The
income tax is imposed as a payroll tax on foreign workers without a
residence permit,[12] and in the form of a withholding tax on certain
transient persons, such as foreign musicians performing in Switzerland.
Taxable income includes all funds accruing to a person from a... 阅读全帖 |
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