Cross-border tax terms — N

Each entry answers two questions — what the term picks out, and what changes once it applies. Neither answer needs a number, and a number in a definition tends to outlive its accuracy.

Cross-border vocabulary is mostly a record of disagreement. Two countries look at one arrangement and classify it differently, and the gap between the classifications is where the double tax, or the unintended relief, actually lives. Each page below follows the same shape — definition, consequence, and the specific returns or elections the term reaches.

Most people arrive at a term like this because something arrived in the post. If that is you, the fastest route is to describe the document rather than research the concept. Every page here carries the name of the person who reviewed it and the date they did.

• Non-resident alien — A US tax classification for someone who is neither a citizen nor a resident under the green-card or presence tests.
• NRI — Non-resident Indian: an individual who is not resident in India under its day-count tests.
• Newcomer — Someone who has become resident during the year.
• Non-discrimination article — A treaty article preventing a country from taxing nationals or enterprises of the other state more heavily than its own in comparable circumstances.
• NR4 — The Canadian slip reporting amounts paid to non-residents and the tax withheld.
• NR6 — The undertaking that lets a non-resident landlord have Canadian withholding computed on net rent instead of gross, filed before the year begins.
• NR7-R — The Canadian application to refund non-resident withholding tax collected above the treaty or statutory rate.
• Nexus — The connection that gives a sub-national authority the right to tax — employees, inventory or economic activity.
• Non-resident trust — A trust outside the country that can nonetheless be deemed resident because a resident contributed to it or benefits from it.
• Non-willfulness certification — The signed narrative that is the substance of a streamlined submission.
• Notice of objection — The formal Canadian dispute of an assessment.
• Net worth assessment — An assessment that reconstructs income from the change in a taxpayer's assets, so every unexplained deposit is income until it is explained.
• NRE account — A rupee account for non-residents funded from abroad, with its own treatment of interest and its own repatriation rules.
• NRO account — A rupee account for a non-resident's Indian-source income, whose interest is generally taxable in India with deduction at source.
• Non-resident — A person outside a country's residence rules, taxable there only on income arising in that country — usually collected by withholding rather than by assessment.

What the N entries have in common

15 terms begin with N. What the entry under this letter turns on is set out on its own page, together with the returns it reaches and what we charge to handle them. Three to start with: Non-resident alien, NRI and Newcomer.

Nearby letters

M — 7 terms · O — 4 terms. The full A–Z lists all 297 terms in one place.

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