目次一、1984年前的居住外国人身份确定规则二、现行居住外国人身份确定规则三、与英国的比较四、对中国的借鉴意义在美国国内税法和对外签定的税收协定中,“居民”概念的含义是不同的。在税收协定中,居民包括美国公民、在美国成立的 First, the 1984 rule of foreigners to determine the identity of living Second, the existing rules determine the identity of living foreigners Third, comparison with the UK Fourth, the significance of reference to China In the United States domestic tax law and foreign tax treaty signed, Residents "concept is different. In tax treaties, residents include U.S. citizens established in the United States