Under Which of the Following Scenarios Could Charles, a Citizen

question 56

Multiple Choice

Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2016?

• A) Charles spent 183 days in the United States in 2016 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2016 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2016 and has his tax home in England.
• D)Charles spent 182 days in the United States in 2016 and has his tax home in the United States.

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Definitions:

Economic Factor

An element that influences the performance or outcomes of an economy, such as interest rates, inflation, or unemployment rates.

PEST Analysis

A strategic business tool used to identify and analyze the Political, Economic, Social, and Technological factors that may impact a project or venture.

Offshoring Backlash

A negative response or movement against the practice of moving jobs and services to other countries to benefit from lower costs.

Political Factor

Refers to governmental influences that can affect the operation and profitability of businesses, including laws, policies, and political stability.