For cross-border worker rules see 6.2.
For residence rules see 1.1 and Liability to taxation.
Non residents can chose to be taxed under the Special income tax for foreign residents (SINK) rules. The logic for the special regime is that non-resident taxpayers will have no attachment to a municipality, and therefore need only pay towards the national rates of tax. The governing legislation is the SINK Act 1991. Full guidance is available on SINK.
In the context of employment, taxable pay for SINK
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