Description
The purpose of this document is to present the results of an analysis of the processes that surround the issuance and use of a Certificate of Residence and the data that is contained within the Messages exchanged between the participants involved in those processes. This analysis is intended to serve as a reference for any effort to define Message-oriented specifications involving residence certification.
A Certificate of Residence (CoR) is an official verification by a Tax Authority (or their representative) that a Taxpayer (either a person or organisation) is or has been a legal resident of that authority’s jurisdiction.
The purpose of obtaining such a certification is to avoid the double payment of taxes when taxes may be withheld or assessed in a jurisdiction in which the taxpayer is a non-resident. The Tax Authority of the non-resident jurisdiction will require verification of resident status in the event that a taxpayer submits a claim for a refund or credit for taxes withheld.
