permanent residence address definition
permanent residence address means the address in the country where you claim to be a resident for purposes of that country’s income tax. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes. If you are not an individual and you do not have a tax residence in any country, the permanent residence is where you maintain your principal office.
permanent residence address means an address described in §1.1441-1(c)(38). Sec. 2.63. Potential Section 871(m) Transaction. A “potential section 871(m) transaction” is any securities lending or sale-repurchase transaction, notional principal contract (NPC), or equity linked instrument (▇▇▇) that references one or more underlying securities. For purposes of this definition, securities lending or sale-repurchase transaction, NPC, ▇▇▇, reference, and underlying security have the meaning given to the terms in §§1.871-15(a)(13), (7), (4), (11), and (15), respectively.