TRC (tax residence certficate)
A Tax Residence Certificate (TRC) is an official document issued by a country’s tax authorities to certify an individual’s or entity’s tax residency status for the purpose of claiming tax benefits under a double taxation avoidance agreement (DTAA) or tax treaty between two countries. The TRC serves as proof that the recipient is a resident taxpayer of a particular country, as defined by the tax laws and regulations of that jurisdiction.