Tax Domicile
/ˈtaks ˈdɒmɪsaɪl/
Definitions
- (n.) The country or jurisdiction where an individual or entity is considered to have their permanent home for tax purposes, determining their tax obligations.
Her tax domicile is in France, so she must file taxes according to French law.
Related terms
See also
Commentary
Tax domicile can differ from legal domicile or residence; it is a crucial concept in international tax law to establish tax liability and avoid double taxation.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.