non-resident

non-resident The status of an individual who has never lived in a particular country for fiscal purposes or who has moved to another country, either for employment or permanently. This person’s liability to tax in the first country is restricted to income from sources within that country. Interest on all British government stocks is exempt from UK tax for non-residents. See alsodouble taxation; resident. Comparenon-domiciled.

• comptroller
• Comptroller of the Currency
• compulsory liquidation
• compulsory purchase
• compulsory purchase annuity
• Compumailer
• computer-aided design
• computer-aided manufacturing
• computer-aided personal interview
• computer-aided self-interview
• computer-assisted audit techniques
• computer-assisted panel research
• computer-assisted telephone interviewing
• computer-assisted trading
• computer-based training
• computer-integrated manufacturing system
• computer output microfilm
• concealed unemployment
• concentrated segmentation
• concentration
• concept test
• concert-party agreement
• concurrent control
• concurrent engineering
• condition