أدلة الإقامة الضريبية
أدلة أساسية للإقامة الضريبية: قواعد الولايات الأمريكية، والقواعد الدولية حسب الدولة، وأنواع اختبارات الإقامة، وSchengen 90/180، والإقامة الفيدرالية الأمريكية لغير المواطنين.
- Pillar guide
US state tax residency, state by state
How US state tax residency works: the 183/184-day statutory-residence rules, permanent-place-of-abode tests, domicile, and the states that audit hardest. Every state, mapped.
اقرأ الدليل ← - Pillar guide
International tax residency, country by country
How tax residency works around the world: the 183-day rule and its variants, territorial vs residence-based systems, non-dom regimes, digital-nomad visas, and treaty tie-breakers.
اقرأ الدليل ← - Pillar guide
The types of tax-residency rules, explained
The handful of rule shapes behind every residency test: simple day counts, the weighted Substantial Presence Test, rolling windows like Schengen, statutory residence with an abode, and facts-and-circumstances.
اقرأ الدليل ← - Pillar guide
The Schengen 90/180 rule, explained
How the Schengen 90/180 rolling window works for non-EU travelers, what counts as a Schengen day, multiple-passport myths, overstay penalties, and the difference from tax residency.
اقرأ الدليل ← - Pillar guide
US federal tax residency for non-citizens
How the IRS decides if a non-citizen is a US tax resident: the Substantial Presence Test, the green-card test, visa day-counting (F-1, J-1, H-1B), first-year choice, the closer-connection exception, and the exit tax.
اقرأ الدليل ←