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Advert Enquires

Myths and Truths of the 183-Day Rule

It is not uncommon for tax advisers to hear cross-border business travelers say they are not subject to tax in the country they are visiting because they have spent less than 183 days in that country during the year. Such mentions of the supposed 183-day ‘golden rule’ will often be met with a heavy sigh from the tax adviser. But resting easy regarding the golden rule could be detrimental. This article examines the myths and truths of what is known as the “183-day rule” and aims to put to rest the many misconceptions that have arisen as international business travel has increased.

Read the full article here.

Source: KPMG