Capital Taxes Fundamentals (CTA manual)
2.2.Define the legal concept of “domicile” from a tax perspective
The TCA 1997 does not contain a definition of domicile. This is because domicile is a general legal term rather than a tax specifi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.