tax / tax-residency

Definition
指个人/公司和主权国家之前的税务法律关系。属于哪些国家的tax resident, 就需要参照这些国家的税法交税。
- 个体可以同时是多个国家的tax resident
- 是否属于一国tax resident, 如何交税，都由该国domestic law规定
此概念和 residence-and-citizenship 概念独立
2024-03-05 自己写的一个投资移民第一层到大气层的 twitter:
- L1: Do saving and pay tax in ur birth country
  L2: Do saving in off-shore banks and brokers
  L3: There's a thing called CommonReportingStandard
  L4: Obtain a Caribbean passport via investment
  L5: There's additional kyc and dd when applying bank account using Caribbean passport 🧵1/2
  - L5出处: high-risk Citizenship By Investment (CBI) scheme analyzed by OECD
- L6: Obtain a legit passport and go private banking
  L7: There's OECD and CRS looking at your tax-residency rather than your citizenship
  L8: to be continued
Resources
- OECD is a global organization participated by major countries to help nations tax people globally.
- PWC world-wide tax summaries provides summary of residency, individual&corporate tax for most countries.

Definition