Version history Date of issue Document name Changes 1/29/2025 Tax residency, nonresidency and residency in accordance with a tax treaty – natural persons 3/27/2023 Tax residency, nonresidency and residency in accordance with a tax treaty – natural persons 4/8/2022 Tax residency, nonresidency and residency in accordance with a tax treaty – natural persons 12/22/2020 Tax residency, nonresidency and residency in accordance with a tax treaty – natural persons 4/30/2014 Tax residency and nonresidency
