Led by experts from across tax practice, industry and government and covering wide-ranging technical subjects across multiple tax jurisdictions, our ADIT International Tax Webinars are a great way to keep up with the latest global tax developments.
Individual residence in a fragmented world
Friday 15 May | 11.30 BST | 12.30 CEST | 16.00 IST
Individual tax residence has become increasingly difficult to analyse in a world where people may work remotely, maintain homes in more than one country, relocate temporarily, support family members across borders, and retain economic interests in multiple jurisdictions.
Through practical, case-led examples, this webinar will examine how residence should be approached where personal, family and economic life is fragmented and does not fit neatly within one jurisdictional framework.
The session will also explore how candidates should structure a residence answer in an ADIT exam setting: identifying the relevant domestic law issue, recognising the treaty problem, applying the Article 4 hierarchy correctly, and reaching a balanced conclusion based on the strength of the evidence.
In this webinar, Angelo Chirulli will discuss:
- The centre of vital interests and habitual abode where life is genuinely split
- Family location, economic ties and temporary relocations
- How authorities and courts weigh evidence
- Exam focus: evaluative reasoning rather than checklist tie-breakers
You can also submit questions for a live Q&A!
Access to the webinar is free.
The webinars are available to ADIT students and holders, and anyone else who is interested in international tax.