Question: I am Russian citizen, working on a project for an oil and gas consortium which has companies in Cyprus, Russia and Canada. Although my engagement is signed with the Cyprus holding company, I do not permanently live or work from Cyprus. In fact, I have to travel and spend time in each country for the purpose of the project implementation and supervision. As such, I do not accumulate 183 days in either country.
What is my tax residence and should I pay any income tax and where?