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单词 non-domiciled
释义

non-domiciledadj.

Brit. /ˌnɒnˈdɒmᵻsʌɪld/, U.S. /ˌnɑnˈdɑməˌsaɪld/, /ˌnɑnˈdoʊməˌsaɪld/, /ˌnɑnˈdɑməs(ə)ld/
Origin: Formed within English, by derivation. Etymons: non- prefix, domiciled adj. at domicile v. Derivatives.
Etymology: < non- prefix + domiciled adj. at domicile v. Derivatives.
Designating a person who is not legally domiciled in the nation or state in which he or she is or has been living; of or relating to such a person.In British use, now chiefly in the context of the tax advantages which may derive from non-domiciled status. Cf. non-dom n.
ΚΠ
1835 Second Rep. Commerc. Relations between France & Great Brit. 135 in Parl. Papers 36 443 The non-domiciled labourer, better acquainted with his business, gains, per day, from fr. 2 to fr. 2 23 cent.
1851 Times 12 Nov. 6/4 The law of the 31st May..established a moral distinction between the domiciled and non-domiciled citizens.
1907 Amer. Jrnl. Internat. Law 1 928 Universally, also, modern states distinguish domiciled and non-domiciled aliens.
1978 Taxation 4 Nov. 74/1 The existence of a non-domiciled status will confine assessment to remittances made to the United Kingdom.
1994 Accountancy Sept. 42/1 It can be highly tax-effective for a non-domiciled individual to own UK chargeable property via an exempt company.
2009 Private Eye 1 May 30/1 This non-dom levy has been designed to catch non-domiciled residents living in the UK.
This is a new entry (OED Third Edition, March 2011; most recently modified version published online March 2022).
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adj.1835
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