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  2. Primary residence - Wikipedia

    en.wikipedia.org/wiki/Primary_residence

    The requirements to validate your principal residence vary and depend on the agency requesting verification. On the federal level, the taxpayer's principal residence may in general include a houseboat, a house trailer, or the house or apartment that the taxpayer is entitled to occupy as a tenant-stockholder in a cooperative housing corporation, in addition to the traditional house ...

  3. Tax residence - Wikipedia

    en.wikipedia.org/wiki/Tax_residence

    Some jurisdictions use both a place-of-incorporation test and a place-of-management test. Domicile is, in common law jurisdictions, a different legal concept to residence, though the place of residence and the place of domicile would typically be the same. Systems of taxation on personal income

  4. Domicile (law) - Wikipedia

    en.wikipedia.org/wiki/Domicile_(law)

    In 2010, the United States Supreme Court case of Hertz Corp. v. Friend concluded that the "principal place of business refers to the place where corporations' high level officers direct, control and coordinate the corporations' activities." A corporation's state of incorporation and principal place of business each count for (or against ...

  5. Hauptwohnsitz - Wikipedia

    en.wikipedia.org/wiki/Hauptwohnsitz

    The Hauptwohnsitz is also the place in which one exercises the right to vote, and where the municipal administration issues a citizen's ID card and passport. The income tax revenue is split between the federal government, the Land government and the municipality where the respective taxpayer has their Hauptwohnsitz .

  6. Real estate development - Wikipedia

    en.wikipedia.org/wiki/Real_estate_development

    A development team can be put together in one of several ways. At one extreme, a large company might include many services, from architecture to engineering.At the other end of the spectrum, a development company might consist of one principal and a few staff who hire or contract with other companies and professionals for each service as needed.

  7. Permanent establishment - Wikipedia

    en.wikipedia.org/wiki/Permanent_establishment

    A place of business. This refers to some facilities used by an enterprise for carrying out its business. The premises must be at the disposal of the enterprise. The mere presence of the enterprise at that place does not necessarily mean that it is a place of business of the enterprise. The facilities need not be the exclusive location, and they ...

  8. Resident registration - Wikipedia

    en.wikipedia.org/wiki/Resident_registration

    A resident register is a government database which contains information on the current residence of persons. In countries where registration of residence is compulsory, the current place of residence must be reported to the registration office or the police within a few days after establishing a new residence.

  9. Registered office - Wikipedia

    en.wikipedia.org/wiki/Registered_office

    A registered office is the official address of an incorporated company, association or any other legal entity.Generally it will form part of the public record and is required in most countries where the registered organization or legal entity is incorporated. [1]