abstract:Various jurisdictions apply a physical presence test to determine the treatment of a natural or legal person for taxation purposes. It may rely on having a place of business in the jurisdiction (for legal persons), or remaining in or out of the jurisdiction for a certain number of days each year (for natural persons).
Lippman wrote that the world has changed dramatically over the past two decades, where an entity can have a profound impact elsewhere through the Internet, and the physicalpresencetest may now be outdated.