Brian Cowen (Laois-Offaly, Fianna Fail)

I am here to give the facts. That was consistent with Revenue practice under the pre-1994 rules. While the 183 day rule is a common rule among other jurisdictions, not every jurisdiction applies it in the same way. For example, the UK ignores the day of arrival and the day of departure regardless of the number of visits that take place in a tax year. In Denmark, an individual would be resident if he or she has lived there for six consecutive months. Those are the full facts.

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