👉 The term "nonestablishment" is a legal concept in many countries, particularly in the United States and Canada. It refers to an individual or entity that has not established a physical presence in any jurisdiction with which they are currently engaged for purposes of taxation, such as providing services to individuals or businesses. Nonestablishments can include companies, partnerships, trusts, and other entities that do not have a physical address or legal domicile within the country where they operate. The term is often used to distinguish between
