Homonym: non-resident (Taxation)
A "non-resident" refers to an individual or entity that does not live or maintain a permanent home in a specific location, such as a country or state. Non-residents may visit for various reasons, including tourism, business, or education, but they do not have the legal status of a resident in that area.
In terms of taxation, non-residents may be subject to different rules compared to residents. For example, tax authorities often require non-residents to pay taxes only on income earned within the jurisdiction, rather than on their worldwide income, which is typically the case for residents.