{"id":389,"date":"2022-07-06T01:43:49","date_gmt":"2022-07-06T05:43:49","guid":{"rendered":"https:\/\/blogs.duanemorris.com\/duanemorrisandselvam\/?p=389"},"modified":"2023-04-25T09:20:21","modified_gmt":"2023-04-25T13:20:21","slug":"%e3%80%90%e8%b4%a2%e5%af%8c%e5%b2%9a%e6%b5%b7%e3%80%91%e4%b8%93%e6%a0%8f-%e5%a6%82%e4%bd%95%e7%90%86%e8%a7%a3%e6%99%ae%e9%80%9a%e6%b3%95%e7%b3%bb%e7%9a%84domicile%e5%b1%85%e7%b1%8d","status":"publish","type":"post","link":"https:\/\/blogs.duanemorris.com\/duanemorrisandselvam\/2022\/07\/06\/%e3%80%90%e8%b4%a2%e5%af%8c%e5%b2%9a%e6%b5%b7%e3%80%91%e4%b8%93%e6%a0%8f-%e5%a6%82%e4%bd%95%e7%90%86%e8%a7%a3%e6%99%ae%e9%80%9a%e6%b3%95%e7%b3%bb%e7%9a%84domicile%e5%b1%85%e7%b1%8d\/","title":{"rendered":"\u3010\u8d22\u5bcc\u5c9a\u6d77\u3011\u4e13\u680f | \u5982\u4f55\u7406\u89e3\u666e\u901a\u6cd5\u7cfb\u7684\u201cDomicile\u5c45\u7c4d\u201d\uff1f"},"content":{"rendered":"

21\u4e16\u7eaa\u7684\u5de5\u4f5c\u6a21\u5f0f\u548c\u751f\u6d3b\u6a21\u5f0f\u610f\u5473\u7740\u4eba\u4eec\u7684\u6d41\u52a8\u6027\u8d8a\u6765\u8d8a\u5927\u3002\u800c\u4e00\u4e2a\u4eba\u4e0e\u67d0\u4e2a\u5730\u65b9\u7684\u8fde\u7ed3\u2014\u2014\u65e0\u8bba\u662f\u56e0\u4e3a\u51fa\u751f\u5728\u90a3\u91cc\uff0c\u6216\u8005\u5728\u90a3\u91cc\u62e5\u6709\u8d22\u4ea7\uff0c\u4ea6\u6216\u662f\u5728\u90a3\u91cc\u5de5\u4f5c\uff0c\u90fd\u4f1a\u5f15\u53d1\u8bf8\u591a\u5b9e\u9645\u7684\u6cd5\u5f8b\u95ee\u9898\uff0c\u5c24\u5176\u662f\u5728\u5f53\u5730\u7f34\u7a0e\u7684\u8d23\u4efb\u3002\u5728\u82f1\u7f8e\u6cd5\u7cfb\u4e2d\uff0c\u5c45\u7c4d\uff08Domicile\uff09\u8fd9\u4e2a\u666e\u901a\u6cd5\uff08Common Law\uff09\u6982\u5ff5\u662f\u975e\u5e38\u91cd\u8981\u7684\uff0c\u5e38\u5e38\u88ab\u7528\u4f5c\u8fde\u7ed3\u56e0\u7d20\u4ee5\u65ad\u5b9a\u5f53\u4e8b\u4eba\u7684\u7a0e\u52a1\u8d23\u4efb\u3002<\/p>\n

\u5c45\u7c4d\uff08Domicile\uff09\u4e0d\u662f\u4e00\u4e2a\u5168\u7403\u7edf\u4e00\u7684\u6982\u5ff5\uff0c\u56e0\u6b64\u5f53\u4e00\u4e2a\u4eba\u4e0e\u4e00\u4e2a\u4ee5\u4e0a\u7684\u5730\u533a\u4ea7\u751f\u8fde\u7ed3\u65f6\uff0c\u6709\u65f6\u4f1a\u51fa\u73b0\u6ca1\u6709\u6216\u591a\u4e2a\u5c45\u7c4d\u7684\u95ee\u9898\u3002\u4e00\u4e9b\u56fd\u5bb6\u91c7\u7528\u76f8\u540c\u7684\u539f\u5219\uff0c\u4f46\u540d\u79f0\u4e0d\u540c\uff0c\u800c\u53e6\u4e00\u4e9b\u56fd\u5bb6\u5219\u4e0d\u628a\u4e00\u4e2a\u4eba\u7684\u6cd5\u5f8b\u548c\u7a0e\u6536\u5f85\u9047\u4e0e\u4ed6\u4eec\u7684\u4f4f\u6240\u8054\u7cfb\u8d77\u6765\uff0c\u800c\u4f7f\u7528\u5176\u4ed6\u6982\u5ff5\uff0c\u5982\u201c\u60ef\u5e38\u5c45\u6240\u201d\u6216\u201c\u516c\u6c11\u8eab\u4efd\u201d\u3002\u672c\u671f\u6211\u4eec\u5148\u6765\u4ecb\u7ecd\u4e00\u4e0b\u82f1\u56fd\u7684\u5c45\u7c4d\u89c4\u5219\u3002<\/p>\n

<\/p>\n

\u666e\u901a\u6cd5\u4e0b\uff0c\u4e0d\u540c\u7c7b\u578b\u7684\u5c45\u7c4d<\/strong><\/h3>\n

01. \u51fa\u751f\u5c45\u7c4d Domicile of Origin<\/strong><\/h4>\n

\u6bcf\u4e2a\u4eba\u5728\u51fa\u751f\u65f6\u90fd\u4f1a\u6839\u636e\u5176\u7236\u6bcd\u7684\u8eab\u4efd\u83b7\u5f97\u4e00\u4e2a\u5c45\u7c4d\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5b69\u5b50\u5728\u51fa\u751f\u65f6\u7236\u4eb2\u7684\u5c45\u7c4d\u5373\u662f\u5b69\u5b50\u7684\u5c45\u7c4d\u3002\u4f46\u5982\u679c\u7236\u6bcd\u672a\u5a5a\uff0c\u6216\u8005\u7236\u4eb2\u5728\u5b69\u5b50\u51fa\u751f\u524d\u53bb\u4e16\uff0c\u5b69\u5b50\u5219\u8ddf\u968f\u6bcd\u4eb2\u7684\u5c45\u7c4d\u3002<\/p>\n

\u51fa\u751f\u65f6\u83b7\u5f97\u7684\u5c45\u7c4d\u4e0d\u662f\u4e00\u6210\u4e0d\u53d8\u7684\uff0c\u53ef\u80fd\u4f1a\u56e0\u4e3a\u540e\u6765\u7236\u6bcd\u5c45\u7c4d\u53d8\u5316\u6216\u8005\u6210\u4eba\u540e\u81ea\u5df1\u7684\u9009\u62e9\u800c\u6539\u53d8\uff0c\u4f46\u662f\u53ea\u662f\u6682\u65f6\u88ab\u65b0\u5c45\u7c4d\u53d6\u4ee3\uff0c\u800c\u4e0d\u662f\u5b8c\u5168\u4e27\u5931\uff0c\u5728\u5c06\u6765\u65b0\u7684\u5c45\u7c4d\u4e22\u5931\u6216\u8005\u88ab\u653e\u5f03\u7684\u65f6\u5019\uff0c\u539f\u751f\u5c45\u7c4d\u53c8\u4f1a\u91cd\u65b0\u51fa\u73b0\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u539f\u751f\u5c45\u7c4d\u662f\u975e\u5e38\u6301\u4e45\u7684\uff0c\u800c\u4e14\u5f88\u96be\u6446\u8131\u3002<\/p>\n

02. \u53d7\u629a\u517b\u4eba\u5c45\u7c4d Domicile of Dependency<\/h4>\n

16\u5c81\u4ee5\u4e0b\u7684\u513f\u7ae5\u5982\u679c\u7236\u6bcd\u6539\u53d8\u4e86\u5c45\u7c4d\uff0c\u5b50\u5973\u7684\u5c45\u7c4d\u4e5f\u4f1a\u540c\u65f6\u53d1\u751f\u53d8\u5316\u30021974\u5e741\u67081\u65e5\u4e4b\u524d\uff0c\u82f1\u56fd\u7684\u5df2\u5a5a\u5987\u5973\u4f1a\u56e0\u4e3a\u7ed3\u5a5a\u800c\u6539\u53d8\uff0c\u53d8\u6210\u4e08\u592b\u7684\u5c45\u7c4d\uff0c\u8fd9\u4e00\u653f\u7b56\u5df2\u7ecf\u88ab\u5e9f\u9664\u4e86\u3002<\/p>\n

03. \u9009\u62e9\u7684\u5c45\u7c4d Domicile of Choice<\/h4>\n

\u51fa\u751f\u65f6\u83b7\u5f97\u7684\u5c45\u7c4d\uff0c\u662f\u6709\u53ef\u80fd\u6839\u636e\u53e6\u4e00\u4e2a\u9009\u62e9\u7684\u5c45\u7c4d\u800c\u53d6\u4ee3\u7684\u3002\u4f46\u662f\uff0c\u8fd9\u4e2a\u540e\u7eed\u9009\u62e9\u7684\u5c45\u7c4d\u662f\u5426\u53ef\u4ee5\u53d6\u4ee3\u539f\u751f\u5c45\u7c4d\u662f\u975e\u5e38\u590d\u6742\u7684\uff0c\u8fd9\u4e3b\u8981\u53d6\u51b3\u4e8e\u4e8b\u5b9e\u548c\u610f\u56fe\u8fd9\u4e24\u4e2a\u5173\u952e\u56e0\u7d20\uff1a
\na.\u6709\u5728\u88ab\u9009\u62e9\u5c45\u7c4d\u7684\u5730\u65b9\u5b9e\u9645\u751f\u6d3b\uff1b\u4ee5\u53ca
\nb.\u6709\u6c38\u4e45\u6216\u65e0\u9650\u671f\u7559\u5728\u90a3\u91cc\u7684\u610f\u56fe\u3002<\/p>\n

\u6709\u5173\u7b2c\u4e00\u70b9\uff0c\u5e76\u4e0d\u610f\u5473\u7740\u67d0\u4eba\u5728\u67d0\u5730\u5c45\u4f4f\u5c31\u4e00\u5b9a\u6ee1\u8db3\u8fd9\u9879\u8981\u6c42\u3002\u201c\u5b9e\u9645\u751f\u6d3b\u201d\u4e00\u822c\u6307\u81ea\u613f\u5c06\u67d0\u4eba\u7684\u552f\u4e00\u6216\u4e3b\u8981\u4f4f\u6240\u56fa\u5b9a\u5728\u67d0\u4e00\u7279\u5b9a\u5730\u70b9\u3002\u5982\u679c\u4e00\u4e2a\u4eba\u6709\u4e00\u4e2a\u4ee5\u4e0a\u7684\u4f4f\u6240\uff0c\u5176\u5bb6\u4eba\u6240\u5728\u7684\u3001\u4e0e\u4ed6\u4eec\u5173\u7cfb\u6700\u5bc6\u5207\u7684\u4f4f\u6240\u5f88\u53ef\u80fd\u662f\u4ed6\u4eec\u7684\u4f4f\u6240\uff08Gaines-Cooper v HM Revenue & Customs [2007] EWHC 2617 (Ch)\uff09\u3002<\/p>\n

\u800c\u7b2c\u4e8c\u70b9\u5c31\u66f4\u590d\u6742\u4e86\u3002\u201c\u65e0\u9650\u671f\u201d\u5c45\u4f4f\u5728\u67d0\u5730\u7684\u610f\u56fe\u5e76\u4e0d\u610f\u5473\u7740\u5728\u4e00\u4e2a\u4eba\u51b3\u5b9a\u4ed6\u60f3\u5c45\u4f4f\u7684\u5176\u4ed6\u5730\u65b9\u4e4b\u524d\u7684\u4e00\u4e2a\u672a\u786e\u5b9a\u7684\u65f6\u671f\u3002\u5c31\u6237\u7c4d\u800c\u8a00\uff0c\u201c\u65e0\u9650\u671f\u201d\u5b9e\u9645\u4e0a\u662f\u6307\u67d0\u4eba\u6253\u7b97\u7ed3\u675f\u5176\u751f\u547d\u7684\u5730\u65b9\uff0c\u5373\u6c38\u4e45\u3002\u66f4\u5fae\u5999\u7684\u662f\uff0c\u6709\u6c38\u4e45\u6216\u65e0\u9650\u671f\u5730\u5c45\u4f4f\u5728\u67d0\u5730\u7684\u610f\u56fe\u662f\u4e0d\u591f\u7684\uff0c\u5176\u8fd8\u8981\u6709\u79bb\u5f00\u73b0\u6709\u7684\u5c45\u7c4d\uff0c\u5373\u6253\u7b97\u6c38\u8fdc\u4e0d\u8fd4\u56de\u90a3\u91cc\u7684\u610f\u56fe\u3002\u4e00\u4e2a\u4eba\u53ea\u6709\u5728\u5f62\u6210\u4e86\u653e\u5f03\u73b0\u6709\u5c45\u7c4d\u5e76\u5c06\u53e6\u4e00\u4e2a\u5730\u65b9\u4f5c\u4e3a\u81ea\u5df1\u7684\u79ef\u6781\u610f\u56fe\u65f6\uff0c\u624d\u4f1a\u83b7\u5f97\u4e00\u4e2a\u65b0\u7684\u9009\u62e9\u7684\u5c45\u7c4d\u3002<\/p>\n

Cyganik v Agulian ([2006]EWCA Civ 129) \u4e00\u6848\u4e2d\uff0cAgulian\u5148\u751f\u51fa\u751f\u5c45\u7c4d\u662f\u585e\u6d66\u8def\u65af\uff0c\u4ed6\u867d\u7136\u5728\u82f1\u56fd\u751f\u6d3b\u4e8640\u591a\u5e74\uff0c\u65e9\u5df2\u662f\u82f1\u56fd\u516c\u6c11\uff0c\u4f46\u56e0\u4e3a\u4ed6\u4e0e\u585e\u6d66\u8def\u65af\u7684\u4eb2\u4eba\u8fd8\u6709\u8054\u7cfb\u548c\u8d44\u52a9\uff0c\u5e76\u4e14\u5728\u90a3\u91cc\u8d2d\u7f6e\u4e86\u623f\u4ea7\uff0c\u4ee5\u53ca\u66fe\u5411\u585e\u6d66\u8def\u65af\u7684\u94f6\u884c\u7ecf\u7406\u8868\u8fbe\u8fc7\u4ed6\u6709\u56de\u585e\u6d66\u8def\u65af\u9000\u4f11\u7684\u60f3\u6cd5\uff0c\u6cd5\u9662\u8ba4\u4e3a\u867d\u7136\u4ed6\u5728\u82f1\u56fd\u751f\u6d3b40\u591a\u5e74\uff0c\u6210\u4e3a\u82f1\u56fd\u516c\u6c11\uff0c\u5e76\u4e14\u5728\u82f1\u56fd\u901d\u4e16\uff0c\u4f46\u662f\u6ca1\u6709\u8bc1\u636e\u8868\u660e\u5176\u66fe\u51b3\u5b9a\u5728\u82f1\u56fd\u6c38\u4e45\u5c45\u4f4f\uff0c\u4ed6\u7684\u5c45\u7c4d\u4ecd\u7136\u662f\u585e\u6d66\u8def\u65af\u3002<\/p>\n

\u56e0\u6b64\uff0c\u5982\u679c\u4e00\u4e2a\u4eba\u60f3\u8981\u9009\u62e9\u65b0\u7684\u5c45\u7c4d\u66ff\u4ee3\u51fa\u751f\u65f6\u83b7\u5f97\u7684\u5c45\u7c4d\uff0c\u5176\u5e94\u5f53\u8003\u8651\u5c3d\u53ef\u80fd\u65ad\u7edd\u4e0e\u539f\u5c45\u7c4d\u5730\u7684\u8054\u7cfb\uff0c\u4f8b\u5982\u51fa\u552e\u623f\u4ea7\u3001\u653e\u5f03\u56fd\u7c4d\u3001\u5173\u95ed\u94f6\u884c\u8d26\u6237\u3001\u8f9e\u53bb\u5728\u8be5\u56fd\u7684\u516c\u53f8\u4e2d\u62c5\u4efb\u7684\u8463\u4e8b\u804c\u52a1\u3001\u9000\u51fa\u8be5\u56fd\u7684\u4ff1\u4e50\u90e8\u6210\u5458\u3001\u8fc1\u51fa\u8be5\u56fd\uff0c\u5e76\u4e14\u5728\u65b0\u56fd\u5bb6\u5b9a\u5c45\u3001\u8f6c\u6362\u56fd\u7c4d\u3001\u7acb\u9057\u5631\u4ee5\u660e\u786e\u8868\u793a\u5176\u653e\u5f03\u539f\u5c45\u7c4d\uff0c\u5e76\u5728\u65b0\u7684\u56fd\u5bb6\u6c38\u4e45\u65e0\u9650\u671f\u7684\u5c45\u7559\u3002<\/p>\n

04. \u8ba4\u5b9a\u5c45\u7c4d Deemed Domicile<\/h4>\n

\u4e00\u65e6\u4e00\u4e2a\u4eba\u572820\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff08\u4ece4\u67086\u65e5\u5230\u4e0b\u4e00\u4e2a4\u67085\u65e5\uff09\u4e2d\u670915\u5e74\u662f\u82f1\u56fd\u5c45\u6c11\uff08UK-resident\uff09\uff0c\u82f1\u56fd\u7a0e\u52a1\u5c40HMRC\u5c06\u628a\u5176\u89c6\u4e3a\u4f5c\u4e3a\u5728\u82f1\u56fd\u6709\u5c45\u7c4d\uff0c\u800c\u8fd9\u610f\u5473\u7740\uff0c\u5176\u5168\u7403\u7684\u8d44\u4ea7\u90fd\u8981\u88ab\u5f81\u6536\u82f1\u56fd\u7684\u9057\u4ea7\u7a0e\u3002<\/p>\n

\u8ba4\u5b9a\u5c45\u7c4d\u4e0e\u9009\u62e9\u5c45\u7c4d\u4e0d\u540c\u7684\u662f\uff0c\u5728\u8ba4\u5b9a\u5c45\u7c4d\u4e2d\uff0c\u53ea\u6709\u4e8b\u5b9e\u8ba4\u5b9a\u7684\u95ee\u9898\uff0c\u4e0d\u5b58\u5728\u786e\u5b9a\u610f\u56fe\u7684\u95ee\u9898\u3002\u56e0\u6b64\uff0c\u5047\u8bbe\u4e00\u4e2a\u4eba\u51fa\u751f\u5728\u65b0\u52a0\u5761\uff0c\u4f46\u662f\u5728\u82f1\u56fd\u4f5c\u4e3a\u82f1\u56fd\u5c45\u6c11\uff08UK-resident\uff09\u5de5\u4f5c\u548c\u751f\u6d3b\u4e8615\u5e74\uff0c\u90a3\u4e48\u4ed6\u5c06\u88ab\u89c6\u4e3a\u5728\u82f1\u56fd\u62e5\u6709\u201c\u8ba4\u5b9a\u5c45\u7c4d\u201c\uff0c\u65e0\u8bba\u4ed6\u662f\u5426\u6709\u8fd4\u56de\u65b0\u52a0\u5761\u7684\u610f\u56fe\uff0c\u4e5f\u4e0d\u7ba1\u4ed6\u662f\u5426\u5728\u65b0\u52a0\u5761\u6709\u4eb2\u4eba\u548c\u8d22\u4ea7\u3002<\/p>\n

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