Читать книгу Global Residence and Citizenship Handbook - Christian H. Kälin - Страница 22

Most countries use residence as the key criterion for subjecting you to personal income taxes and other taxes such as capital gains or net wealth taxes. Normally, various tests are applied to determine a person’s tax residence, for example the number of days of physical presence in the relevant territory, having accommodation at your disposal, or your predominant personal and business interests. If an individual leaves a country and establishes bona fide residence in another country however, the former is generally no longer able to tax the emigrant’s worldwide income.