DOMICILE AND RESIDENCE OF INDIVIDUALS UNDER EC LAW AND ALBANIAN LEGISLATION
DOMICILE AND RESIDENCE OF INDIVIDUALS UNDER EC LAW AND ALBANIAN LEGISLATION

Summary/Abstract: The concept of domicile and that of residence are considered as binding factors in private international law. In particular, in the field of taxation, these concepts affect directly to the right of the state to tax individuals (even companies). This paper will examine, first, the concept of domicile, not only because it has traditional importance, but also because it makes it easier for an understanding of the concept of residence, which appears in various forms. Evolving these concepts will be done in two perspectives: first, domicile and residence under EU law, and secondly, domicile and residence in Albanian legislation, focusing on tax law and tax agreements concluded by the Republic of Albania.

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