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Country of residence
Definition:

Relevance: Taxes Income tax, Visa and residence

The country of residence is the country in which a natural person has his/her permanent residence or place of habitual residence, i.e. the country in which a person lives for a continuous period of more than six months per year. The country of residence is used, for example, to determine tax liability or jurisdiction.
A taxpayer is generally subject to unlimited taxation in his/her country of residence. The counterpart to the country of residence is the source country.

Source: Wikipedia, edited and translated

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