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TORS stands for Transfer of Residence Scheme and a substantial refers to substantial presence test.
Individuals who are moving their residence to another country and individuals who meet the substantial presence test are required to file TORS and a substantial.
TORS and a substantial can be filled out by providing detailed information about the transfer of residence and substantial presence as required by the tax authorities.
The purpose of TORS and a substantial is to ensure that individuals comply with tax laws and report their residency status accurately for tax purposes.
Information such as details of the transfer of residence, duration of substantial presence in a country, and other relevant tax-related information must be reported on TORS and a substantial.
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