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name of the term: Source country
descriptions of the term:

Source country

Term used in the German Income Tax Act (EStG) and relevant with regard to limited tax liability. The source country is a country in which a taxable person generates income, e.g., from guest performances or sales, but in which he/she has no permanent abode or residence.  The taxpayer is generally considered to be subject to limited taxation. The counterpart to the source country is the country of residence.

Source: touring artists Income tax, edited