Tax resident status: approaches to determination and consequences of its loss by an individual

This article deals with approaches to the definition of the concept of tax residency and legal consequences of the loss of tax residency status by an individual. The article analyzes the main types of tax jurisdictions, as well as the criteria of tax residency applied in different states. In the course of the analysis the authors consider examples of specific acts of national and international regulation, as well as relevant law enforcement practice. Special attention is paid to reasons for the loss of tax residency status, as well as the main (most significant) consequences of such loss and some related aspects. © The Authors, published by EDP Sciences. This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).