Does a day count if you left at 6am?
Countries differ on whether days count at arrival/departure or midnight. Reconstructing a year from memory rarely survives a question. #TaxResidency #183DayRule #TaxTreaty #eResidency #Expat

Does a day count if you left at 6am?
Countries differ on whether days count at arrival/departure or midnight. Reconstructing a year from memory rarely survives a question. #TaxResidency #183DayRule #TaxTreaty #eResidency #Expat
A tax treaty is not a way to pay no tax.
It allocates taxing rights between two countries and breaks the tie when both claim you. It can limit tax. It can't create a tax that domestic law doesn't impose. #TaxResidency #Domicile #eResidency #Expat #TaxTreaty
The map behind every cross-border situation.
Three boxes — You, Company, Money — with arrows labelled: where managed, how income reaches, which country taxes, where money held (currency). #TaxResidency #eResidency #Freelance
Registration doesn't settle where a company is tax resident.
Registration may establish residence under domestic law — but it does not guarantee another country will disregard where the company is actually managed. #TaxResidency #eResidency #CrossBorder