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Legal Residence
(redirected from Tax residence)

   Also found in: Wikipedia 0.07 sec.

The place of domicile—the permanent dwelling—to which a person intends to return despite temporary abodes elsewhere or momentary absences.

A person can have several transitory residences, but is deemed to have only one legal residence.


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as in many other countries, the location of a company's mind and management can determine its tax residence.
 
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