| 单词 | resident |
| 释义 | resident resident A person living or based in the UK to whom one of the following applies for a given tax year: • the person is present in the UK for 183 days or more during that year; • the person pays substantial visits to the UK, averaging 90 days or more for four or more consecutive years; • the person has accommodation available for use in the UK and one visit is made during the year. This does not apply if the taxpayer is working abroad full-time nor to individuals who come to the UK for a temporary purpose only. A UK resident or resident company is subject to UK tax on income or capital gains arising anywhere in the world (unless this is disapplied by a double taxation agreement). From 15 March 1988 companies incorporated in the UK are regarded as resident in the UK for corporation-tax purposes, irrespective of where the management and control of the company is exercised. HM Revenue and Customs has an International Manual that provides more details. Comparedomicile. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。