domicile
noun [ C or U ]
LAW formal uk/ˈdɒmɪsaɪl/ us/ˈdɑːmə-/the country in which a person or company lives or does business and has their legal address:
For tax purposes, the income-tax rate in the person's country of domicile should be used.
move/change/switch (sb's/sth's) domicile Companies may choose to move their domicile to tax havens such as Bermuda.