substantial presence test

基本解釋

• 實質性存在測試
• 實際居畱標準
• 實質居住測試

英漢例句

權威例句

• The U.S uses a substantial presence test to calculate residency.
  FORBES: NHL Lockout Creates Tax Residency Issue For Players
• Although the three plus months spent here at the start of 2012 falls short of the 183 days required for residency status in the U.S., the substantial presence test should be enough for most players to be considered U.S. residents for 2012.
  FORBES: NHL Lockout Creates Tax Residency Issue For Players

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