TaxesFruit and tree doctrine Presumptive taxation Privilege (diplomatic) Branch tax Alienation of income Legal reserve
Expatriation rules
When a taxpayer gives up their residence or citizenship to evade taxes, they can still be held accountable under certain rules. These rules dictate that the taxpayer can still be subject to tax, even if they are no longer residing in the country or holding citizenship. This is to prevent individuals from using this tactic as a way to avoid paying their fair share of taxes. So, it is important for taxpayers to be aware of these rules and comply with them.
Related terms
Understand the meaning and definition of Fruit and tree doctrine in the context of stock market, trading, and investments.
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