Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова Volume 9 Issue 1 (2026)

Pragmalinguistic Analysis of the Concept of Tax Residency in International Documents

Т.А. Эргашева

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Abstract

This article examines the pragmalinguistic features of the concept of tax residency in international tax documents. The study focuses on the legal content of this term, differences in its practical application in the tax codes of Uzbekistan, Russia, and the USA, as well as issues that arise during translation. The article employs both linguistic and legal analysis methods, investigating legal uncertainties caused by the misinterpretation of the term.

налоговое резидентствопрагмалингвистикапрагмалингвистические особенностимеждународные налоговые документыпроблемы переводалингвистический анализюридический анализtax residencypragmalinguisticspragmalinguistic features

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Cite

APA 7 
Т.А. Эргашева (2026). Pragmalinguistic Analysis of the Concept of Tax Residency in International Documents. Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова, 9(1).
GOST R 7.0.5 
Т.А. Эргашева Pragmalinguistic Analysis of the Concept of Tax Residency in International Documents // Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова. 2026. Т. 9. № 1.
BibTeX 
@article{эргашева2026,
  author  = {Т.А. Эргашева},
  title   = {Pragmalinguistic Analysis of the Concept of Tax Residency in International Documents},
  journal = {Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова},
  year    = {2026},
  volume  = {9},
  number  = {1}
}
RIS 
TY  - JOUR
AU  - Т.А. Эргашева
TI  - Pragmalinguistic Analysis of the Concept of Tax Residency in International Documents
JO  - Journal of Word Art – Сўз санъати халқаро журнали – Международный журнал искусства слова
PY  - 2026
VL  - 9
IS  - 1
ER  -