Legal Residence

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Legal Residence

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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
Neither RBI nor CBI programmes have a direct connection with tax residence. These are fundamentally different legal concepts.
(84) Ruth Mason considers a number of possible tests that would move away from citizenship taxation, but not all the way to strict residence taxation, such as a focus on whether a citizen (but not a noncitizen) maintains an abode in the United States, or a rebuttable presumption that a citizen (but not a noncitizen) has a tax residence in the United States.
For example under the U.S.-Malta Income Tax treaty, the definition of tax residence is a person who is subject to U.S.
The regulations should permit taxpayers to report their employees based on the tax residence of their employer.
Tax inversions, when businesses move their tax residence outside of the U.S.
The newly merged company is to set up its legal headquarters in the Netherlands and take up tax residence in Britain.
The draft further said that the government should retain provisions of the 2000 circular of the Central Board of Direct Taxes on acceptance of Tax Residence Certificate issued by Mauritius.
Estate and gift tax domicile in the United States is not necessarily the same as income tax residency, so it is possible to acquire income tax residence without becoming domiciled in the United States for estate and gift tax purposes.
It would be due even if the transaction took place outside of European territory, as long as one of the parties (bank, investment fund, pension fund, insurance company, etc) has its tax residence in the EU.
Organised by Deloitte's Global Employer Services team, the seminar covered topics such as the US tax system for expatriates; privacy implications of employee global mobility; and latest developments on UK tax residence.
Given the foregoing, it is noted and the procedure for amending the tax residence of the taxpayer's motion, approved by the A.N.A.F President Order no.