physical presence test中文,physical presence test的意思,physical presence test翻译及用法

2026-10-18 07:03 浏览次数 66

physical presence test

Various jurisdictions apply a physical presence test to determine the treatment of a natural or legal person for taxation purposes. It may rely on having a place of business in the jurisdiction (for legal persons), or remaining in or out of the jurisdiction for a certain number of days each year (for natural persons).

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