Glossary
Tax residency
The status determining which jurisdiction may tax a person or entity on their worldwide income.
Tax term
Distinct from citizenship and from where someone lives day to day. The tests vary by country and can produce residency in two places at once, which is what tie-breaker provisions in treaties exist for.
Keep reading
Everything here states what it does not cover.
A guide that applies to one country and one tax year says so at the top, and cites the section it relies on. Read one before you decide whether any of this is for you.
Decision support, not tax advice. A professional reviews before anything is filed.