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Gross income - Coggle Diagram
Gross income
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Residency
Cohen v CIR: Physical absence is not a determining factor in whether or not someone is normally resident. At any given time, a man may be resident of more than one country, but he can only be normally resident of one. The country of his most fixed or settled abode can be used to define his ordinary residence. A person is usually a resident of the nation to which he plans to return following his travels. He considers this country to be his true home.
CIR v Kuttel: Apart from brief or occasional absences of short or long length, the persons place of usual residence was the place where he was habitually and normally resident. The taxpayers residence was deemed to be in the US. A person is ordinarily resident of the country in which their primary residence is located.