For an individual, the person's settled or usual home.
For simplicity a presumption may be applied by a jurisdiction that determines residence based on a rule-of-thumb, such as presence within the country for six months or 183 days in any tax year.
It may be possible to be resident in more than one country at one time (although double tax treaties aim to prevent this in legal terms). Some individuals may also try to avoid being resident anywhere.
For companies, residence is usually based on the place of incorporation but can also be where the central management and control of the company is located, if they are different.
Tax haven companies formed for non-resident owners are usually defined not to be resident in their country of incorporation. If they use secrecy to deny their presence in another state where they really trade they can achieve non-residence through stealth. This might represent tax evasion, and is a major cause of the tax losses attributable to tax havens / secrecy jurisdictions.
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