In the model OECD tax convention, which is a base for many European double taxation agreements, article 15. 2a) states a condition under which a person living in country A but working for a company based in country B doesn't have to pay taxes in country A
the recipient is present in the other State (A) for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
- How are the days counted? If I arrive on 24. February and leave on 25th, is this one or two days?
- Should "present" be interpreted literally, eg. if I go for a short holidays away from country A, am I not "present" for purposes of this article even though I may receive salary / be registered / have a house available, etc. during this time?
- If so, how to prove this practically, in particular in case of Schengen countries where countries don't keep exact records on when people move around? In a case of disagreement, whose responsibility is to prove the state of things (eg. I am registered in country A for 200 days, but claim I was away in country C for 20 days, do I have to prove so or does the tax authority need to prove it's not true)?