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Glossary

Double tax treaty

An agreement between two countries preventing the same income being taxed twice, with tie-breaker rules for dual residents.

Double tax treaties allocate taxing rights between countries and stop income being taxed twice. They also contain the tie-breaker tests that decide your residency when two countries disagree.

Why it matters

The treaty network of your chosen base matters: a well-connected residency (an EU country, say) can make your affairs smoother and more credible.

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