Tax Residency
/ˈtæks ˈrɛzɪdənsi/
Definitions
- (n.) The status determining the jurisdiction to which an individual or entity is subject for tax purposes based on criteria like residence, physical presence, or registration.
Her tax residency in France means she must file French income tax returns.
- (n.) The legal concept used to establish which country has the primary right to tax a person or company under domestic law or tax treaties.
Tax residency rules prevent double taxation between countries under international agreements.
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Commentary
Tax residency criteria and definitions can vary significantly between jurisdictions and are critical for correctly applying tax laws and international tax treaties.
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.