Glossary
Flag theory
The strategy of planting different 'flags' — residence, citizenship, business, assets — in different countries to maximise freedom and reduce tax.
Flag theory holds that no single country should control every part of your life. By placing your residence, citizenship, business, banking and assets in the jurisdictions that treat each best, you diversify risk and optimise tax.
Why it matters
It's the intellectual backbone of the borderless-living movement, and the framework behind most of what Expectat does.
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