maksukõlblus

Maksukõlblus refers to the general tax liability of an individual or entity within a specific jurisdiction. It determines whether a person or company is subject to a country's tax laws. Typically, tax liability is established based on factors such as residency, the source of income, or the presence of a permanent establishment.

For individuals, residency is a primary determinant of maksukõlblus. Permanent residents or citizens are generally considered taxable on their worldwide income. Non-residents may still be subject to tax on income earned within the country, but their tax obligations are usually more limited. The definition of residency can vary, often involving criteria like the number of days spent in the country or the location of a permanent home.

For companies, maksukõlblus is often linked to where they are incorporated, their place of management, or whether they operate a permanent establishment in a particular country. A permanent establishment can be a fixed place of business, such as an office or factory, through which the company’s business is wholly or partly carried on. The existence of such an establishment typically triggers tax obligations on the profits attributable to it.

International tax treaties play a significant role in preventing double taxation and can influence maksukõlblus by allocating taxing rights between countries. Understanding one's maksukõlblus is crucial for compliance with tax regulations and for accurate tax planning. It is a fundamental concept in both domestic and international taxation.