Clear explanations of key tax terms for expats, digital nomads and international investors.
Rule determining tax residency based on 183+ days in a country
Base Erosion and Profit Shifting — OECD framework against tax avoidance
Tax on profit from selling assets like stocks or property
Controlled Foreign Corporation rules preventing offshore profit shifting
Tax on company profits — rates and calculation methods
Residency visa allowing remote workers to live and work abroad
Tax on shareholder distributions from company profits
Being taxed twice on the same income in two jurisdictions
Tax triggered when changing tax residency or citizenship
Single uniform tax rate applied to all income levels
Credit reducing home-country tax by taxes paid abroad
Goods and Services Tax — broad consumption tax like VAT
Company owning shares in subsidiaries, often for tax efficiency
Tax on assets transferred at death (estate or inheritance tax)
Fixed annual tax based on lifestyle rather than income
Non-domicile status — pay tax only on income remitted to the UK
Legal entity registered in a low-tax or zero-tax jurisdiction
Exemption on dividends/gains from qualifying subsidiaries
Fixed business presence triggering local tax obligations
Tax on individual earnings — salaries, freelance, investments
Tax system where rates increase with higher income brackets
Mandatory contributions for pensions, healthcare and unemployment
Jurisdiction with very low or zero tax rates for non-residents
Legal determination of which country can tax your worldwide income
Bilateral agreement preventing double taxation between two countries
System taxing only income earned within the country
Rules governing transactions between related companies across borders
Consumption tax added at each stage of production and sale
Annual tax on total net assets above a threshold
Tax deducted at source on dividends, interest and royalties
System taxing residents on all income regardless of source country