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.