Physical presence test
id:
physical-presence-test-199-16631513
title:
Physical presence test
text:
In international taxation, a physical presence test is a rule used to determine tax residence of a natural or legal person. It may rely on having a place of business in the jurisdiction, or remaining in or out of the jurisdiction for a certain number of days each year.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Physical_presence_test
date created:
date modified:
2023-09-08T10:40:28Z
main entity:
{"identifier":"Q7189619","url":"https://www.wikidata.org/entity/Q7189619"}
image:
fields total:
13
integrity:
13