remittance basis
C1CEFR level
80/100Rarity: very rare
TechnicalRegister
A regime taxing a resident non-domiciliary only on foreign income and gains actually brought into the jurisdiction.
She elected the remittance basis and kept her offshore dividends carefully unremitted.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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