1 The country (or territory) in which a person has his home or a company is held to be based. The term has been defined in various ways for different purposes. For tax purposes, the principles are derived from case law rather than Acts of Parliament (see resident). For some purposes it is possible to be a resident of more than one country at the same time. See also domicile; habitual residence; permanent establishment.
2 The dwelling in which an individual resides. See main residence.