The rift arose from a Jan. 29 judgment by the CFA. It granted right of abode in Hong Kong to possibly hundreds of thousands of mainland children of local residents.
Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory.
It made a previous ruling in 2001 allowing mainland citizens born in Hong Kong to enjoy the right of abode regardless of their parents' residency status in the city.
Whether or not the taxpayer has free and continuous access to a place of abode is a primary consideration in determining if the taxpayer maintains a permanent place of abode for substantially all of the taxable year.
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So anybody with a full time job in Manhattan, for example, will be a statutory resident, if they also have a place of abode in New York.
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The Mountain Road abode is located in one of the most exclusive neighborhoods in Silicon Valley.
If you have a permanent place of abode in New York (even though it is not your primary residence) and spend more than 183 days in New York, you are a statutory resident of New York, regardless of your domicile.
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The CFA says the right of abode provision in the Basic Law is clear enough and a further interpretation is unnecessary.
The teacher says he is preparing for the worst because the next Abode of Chaos festival is looming in September.
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The government had wanted advice on whether the Basic Law, Hong Kong's mini-constitution, grants the right of abode to children born in Hong Kong to mainland mothers who are neither local residents nor married to Hong Kong men - often referred to as "two not's" because neither of their parents are from Hong Kong.
Mr O'Rourke said at one point McGarry, of no fixed abode, was hit on the back of the head with a bottle in the kitchen and retaliated by throwing a bottle at Mr Galt, which missed but broke a window.
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The issue of right of abode is a sensitive subject in Hong Kong, with campaigners arguing that not allowing foreign domestic workers to settle in Hong Kong amounts to discrimination.
Exit from what is now the back (but was originally the main entrance with an impressive carved gate), past the royal baths to the small abode of the courtesan Rai Parveen, set in a garden designed in the classic Mughal style.
Another man arrested in the raid, Mario Cavalho, 27, of no fixed abode, has been charged with kidnap, grievous bodily harm, robbery and possession of a knife following a police investigation into an incident in Bell Close, Ipswich in March.
Hesam Khosravi, 24, of no fixed abode, was sentenced to six years in prison for the attack at a flat in the Trafford area on 12 April.
Christopher Pike, 30, of no fixed abode, admitted trying to rob County Jewellers in Malmesbury.
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