> What's gets very unclear what happens if someone doesn't have any "center of their life" anywhere.
Ukrainian tax code has similar provisions about “center of life interest” and “staying more than 183 days”, and a backup clause stating that if your tax residency status cannot be clearly determined with the above approach then you are considered a resident if you are a citizen.
I guess this covers the case where you claim that you don't have to pay taxes in Ukraine just because no other country has considered you a tax resident and you never paid any taxes there, so you can't use that to argue that you're a non-resident as far as Ukraine in concerned.
Ukrainian tax code has similar provisions about “center of life interest” and “staying more than 183 days”, and a backup clause stating that if your tax residency status cannot be clearly determined with the above approach then you are considered a resident if you are a citizen.
I guess this covers the case where you claim that you don't have to pay taxes in Ukraine just because no other country has considered you a tax resident and you never paid any taxes there, so you can't use that to argue that you're a non-resident as far as Ukraine in concerned.