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Местожительств
Юридический специализированный словарь |
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Residence, английский
- Местожител ьство
- Residence is a basis for the imposition of taxation. usually a resident taxpayer is taxed on a wider range of income or other taxable items than a non-resident. residence in a state is a criteria for invoking a tax treaty of that state, and residence for treaty purposes involves considering the domestic law of residence for tax purposes, and then the requirements in article 4 of the oecd model, especially in the case of tiebreaker tests in cases of dual residence.
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R restricted function, английский
Срок замены, русский
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