EY Report Reconfirms Citizenship of St Kitts and Nevis is Not Residence – CS Global Partners
EY provides four primary tests to establish tax residency, which it draws from the OECD Model Tax Convention on Income and on Capital. These are: having a physical presence in a country for a minimum amount of time, for example just over half the days in the year; having a permanent home available in a country; having a centre of vital interests there; and having a habitual abode in a