Income tax the discussion of taxation by the United States of foreign persons. Residents, however, are generally subject to income tax on all worldwide income. A very few countries (notably Singapore and Hong Kong) tax residents only on income earned in or remitted to the country. Residence is often defined for individuals as presence in the country for more than 183 days. Most countries base residence of entities on either place of organization or place of management and control. The United Kingdom has three levels of residence. Most systems define income subject to tax broadly for residents, but tax nonresidents only on
Income tax in the Netherlands Income tax in the Netherlands Income tax in the Netherlands (personal, rather than corporate) is regulated by the "Wet inkomstenbelasting 2001" (Income Tax Law, 2001). The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year. The system integrates the income tax with fees paid for the general old age pension system (AOW), the pension system for partners of deceased people (), and the national insurance system for special medical care (). There are three categories of income, each with their own tax rates. They are referred to