Sierra Leone

Cross Border in Sierra Leone

Sierra Leone cross-border residence and foreign-income workpaper for the 2026 research year. Use for an arrival or departure, temporary residence, overseas employment, a foreign branch, foreign-tax credit or a treaty question. It separates the statutory residence tests, excluded days, domestic and foreign income sources, per-receipt credit limits and branch repatriation mechanics. The opened NRA consolidation is expressly unofficial and ends in 2017; selected enacted amendments are identified separately. This source-bound draft therefore supports intake and reconciliation rather than a final current-law filing. It routes withholding rates, company computations and related-party submissions to their owning Guides instead of duplicating them. Two conditional examples recompute a day-count boundary and the difference between separate and pooled foreign credits.