Encyclopedia
Resident
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Resident — means any person who, in accordance with the legislation of this State, is subject to taxation in this State on the basis of its residence, habitual abode, place of incorporation (registration), place of management or any other criterion of a similar nature. However, this term does not include any person who is subject to taxation in this State only with respect to income derived from sources within this State (original in the language of the instrument: «means any person who, in accordance with the legislation of this State, is subject to taxation in this State on the basis of its residence, habitual abode, place of incorporation (registration), place of management or any other criterion of a similar nature. However, this term does not include any person who is subject to taxation in this State only with respect to income derived from sources within this State»)1.
Convention between the Government of the Russian Federation and the Government of the Kingdom of Thailand on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income Taxes, as amended on 2009-04-06, art. 4. ↩
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Морфология
Род
Понятие «resident» рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | resident | resident |
| Д | resident | resident |
| В | resident | resident |
| Т | resident | resident |
| П | resident | resident |