tax residence
B2CEFR level
55/100Rarity: uncommon
TechnicalRegister
The jurisdiction with which a person or company is sufficiently connected to be liable to tax on its worldwide income there.
The company's tax residence turned on where its central management and control were exercised.
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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