Весенние дни науки — 2017: сборник материалов межвузовской научно-практической конференции
The term "resident" in international tax law means any person, under the laws of that State, is liable to tax therein. Howewer, criteria of this term are different and depend on domestic and international law. The centre of the vital interest is one of few way to identify residence status. In the Article, author analyze the meaning of centre of the vital interest criterion in Russian and International practice.