Cross-border tax terms — R

The definitions here are unnumbered on purpose. A concept survives a budget; a threshold does not, and the two are easy to confuse once they sit in the same sentence.

These words matter because tax systems are not built to line up. One country recognises a structure the other cannot see, and the filing that is routine at home becomes a disclosure obligation abroad. Each page below follows the same shape — definition, consequence, and the specific returns or elections the term reaches.

If this term has turned up in a letter, a slip or an adviser's email and you are not sure which side of it you are on, that is a short call to the helpline rather than a research project. Every page here carries the name of the person who reviewed it and the date they did.

• Resident alien — A non-citizen taxed by the United States as a resident, on worldwide income, because they hold a green card or meet the substantial presence test.
• RNOR — Resident but not ordinarily resident — India's transitional category.
• Regulation 105 — The Canadian withholding on fees paid to a non-resident for services rendered in Canada, computed on gross fees and reducible in advance by a waiver.
• Regulation 102 — The Canadian payroll withholding on employment income earned in Canada by a non-resident employee, waivable where a treaty exemption applies.
• Resale price method — A method testing the gross margin earned by a reseller, sensitive to consistent classification between cost of sales and operating expense.
• Reverse hybrid — An entity treated as a company by the country of establishment and as transparent by the investor's country, the mirror image of the classic hybrid.
• Repatriation — Getting profits home.
• Resident contributor — A person resident in the country who transferred or loaned property to a foreign trust — which is enough to make the trust deemed resident under some rules.
• Reasonable cause — The standard for penalty relief based on circumstances an ordinarily prudent person could not have avoided, evidenced with dates and documents.
• Reassessment period — The window during which a tax authority may reassess a year.
• Reassessment notice — A notice reopening a closed year.
• Reverse charge — A mechanism shifting the obligation to account for tax from the foreign supplier to the local business customer.
• Restricted share unit — An equity award generally taxed at vest, which means an employee who moved between grant and vest owes tax in a country they have left.
• Repatriable funds — Money that may lawfully be sent out of India, determined by the account it sits in and how it got there — a separate question from whether tax is owed.
• Reviewer sign-off — The named review of a statutory filing before it goes out, with the reviewer and the date recorded on the advice.
• Rollback — The extension of an advance pricing agreement to earlier years on the same transactions, available in some countries including India.

What the R entries have in common

16 terms begin with R. The term below is defined in full on its own page, alongside the filings it governs and the fee for dealing with them. Three to start with: Resident alien, RNOR and Regulation 105.

Nearby letters

Q — 3 terms · S — 39 terms. The full A–Z lists all 297 terms in one place.

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