國際稅法的基本功能，乃針對跨國境的交易活動，就不同國家間的課稅權力加以協調，來避免國際間的重複課稅。也因此，在這類跨國境的交易活動中，納稅義務人，無論是自然人或者法人，是否得以被當作其中一個國家的「居民」，當然至關重要。在另外一方面，一國主張對於跨國際的交易活動有稅收管轄權，亦必須對於此等交易活動存在著一定的聯繫因素，而「稅收居民」即為此等稅收權力的聯繫因素之一。就此而言，居民稅收管轄權可謂是國際稅法相關論述的基礎建制。本文擬自OECD租稅協定範本第4條規定出發，以法人與自然人在制度設計上的不同，論述國際稅法上「居民」這一概念，究竟應當如何判斷。同時特別以OECD國家尤其是法國法制中的相關規定及判例為基礎，審視檢討我國所得稅法相關規定，有何等值得檢討之處。俾以為我國正在蓬勃發展的國際稅法相關論述，預作理論上之準備。

The primary function of international tax laws is to harmonize multiple tax jurisdictions over cross-border transactions in order to avoid double taxation. Given this function, treating a tax payer, either an individual or a corporation, as a ＂resident＂ or not of a specific country becomes a critical issue. Furthermore, a country's claim of its tax jurisdiction over a cross-border transaction should be based on certain connection factors with such transaction. ＂Tax resident＂ then constitutes one of the connection factors to support the claimed taxation power. In light of the above, the tax jurisdiction over residents may be conceived the fundamental of international tax law-related discussions. By analyzing the different treatments of corporations and individuals under Article 4 of OECD Model Tax Treaty, this article wishes to elaborate on the definition of a ＂resident＂ under international tax laws. This article will also review the relevant stipulations of the Taiwan Income Tax Act with reference to relevant regulations and court precedents in OECD countries like France in particular. With this, we hope that this article may provide some theoretical basis and contribute to the international law discussion that is developing vigorously in Taiwan.