释义 |
residence n. 1. The country (or territory) in which a person has his home or a company is held to be based. The term has been defined in various ways for different purposes. For tax purposes, the statutory definition (broadly) follows principles that developed in case law (see resident). A person can have only one domicile but can be a resident of more than one country at the same time. See also domicile; permanent establishment. 2. The dwelling in which an individual resides. See also main residence. |