Terms
Related reading
- How to change tax residencyPractical move guide: day-count, exit tax, visas, and company control.
- MethodologyHow JurisDB turns public rules into comparable summaries.
Educational comparison only. Not tax advice.
ReferenceWhat this glossary covers Residence, sourcing, treaties, withholding, substance, and special regimes. Follow the country and tax links on each page for the statute that applies. Educational only — not tax advice.
Tax glossary
Definitions of tax concepts that affect relocation, company structure, and cross-border income. Each entry covers what the term means, why it matters, and how it shows up in country rules.