@crossborderfl.bsky.socialIf you want the actual text rather than someone's summary.
Article 4(2) of the OECD Model Convention is the residency tie-breaker. The Commentary has the useful detail; the signed treaty for the country pair controls. #TaxResidency #183DayRule #Expat
@crossborderfl.bsky.socialDoes 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
@businessusa.bsky.social183 days is not always the whole residency test. Bona fide residency in a U.S. territory generally requires physical presence, tax home and closer connection. The presence test itself has alternatives. business-services-usa.com/2026/09/22/t... #TaxResidency
@crossborderfl.bsky.socialThe 183-day rule is the first rung, not the answer.
If two countries claim you as resident, a five-step treaty ladder breaks the tie. Most mid-year movers are decided at step one or two, before days matter. #TaxResidency #183DayRule
@crossborderfl.bsky.socialCountries don't share a tax year.
The UK individual tax year runs from 6 April to 5 April. Australia's income year runs from 1 July to 30 June. So "the year you moved" is often two overlapping periods with two sets of rules. #TaxResidency #Domicile #Expat
@crossborderfl.bsky.socialA 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
@crossborderfl.bsky.socialDouble taxation isn't a mistake. It's the default.
One country taxes you because you live there. Another taxes the income because it arose there. Both are behaving correctly. Treaties exist to sort out the overlap. #TaxResidency #Domicile #Expat #TaxTreaty
@crossborderfl.bsky.socialTax residency isn't something you file for.
It's a status you acquire by meeting a country's rules — or stop meeting them. You don't choose it, register for it, or opt out of it; it's a consequence of facts. #TaxResidency #Domicile #TaxTreaty
@crossborderfl.bsky.socialThe cost of moving money across a border is not just the stated fee.
International payment cost can include stated fees and a markup in the exchange rate. The markup may exceed the fee, so both must be compared. #TaxResidency #Freelance #DigitalNomad
@crossborderfl.bsky.socialFour words that all sound like "where you live," and mean four different things.
Citizenship, immigration status, tax residency, domicile — four words that all sound like "where you live," and mean four different things. #TaxResidency #Domicile #Expat
@crossborderfl.bsky.socialThe 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
@crossborderfl.bsky.socialRegistration 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
