词条 | Tax exile |
释义 |
A tax exile is a person who leaves a country to avoid the payment of income tax or other taxes. It is a person who already owes money to the tax authorities or wishes to avoid being liable in the future to taxation at what they consider high tax rates, instead choosing to reside in a foreign country or jurisdiction which has no taxes or lower tax rates. In general, there is no extradition agreement between countries which covers extradition for outstanding tax liabilities. Going into tax exile is a form of tax mitigation or avoidance. A tax exile normally cannot return to their home country without being subject to outstanding tax liabilities, which may prevent them from leaving the country until they have been paid. Most countries tax individuals who are resident in their jurisdiction. Though residency rules vary, most commonly individuals are resident in a country for taxation purposes if they spend at least six months (or some other period) in any one tax year in the country, and/or have an abiding attachment to the country, such as owning a fixed property. National rulesUnited KingdomA very simplified 'rule of thumb' is that under UK law a person is "tax resident" if that person meets any of the residency tests set out under the Statutory Residency Test introduced on 6 April 2014. The reality of the matter is far more complex and unclear. United StatesUnder the Internal Revenue Code, a United States citizen is taxed on his or her worldwide income, regardless to their place of residence. United States citizens can avoid tax liability only by both moving abroad and renouncing citizenship, but if they continue to earn money inside the United States, they will still be liable for taxes as if they were guest workers{{Citation needed|reason=presumed counterfactual|date=February 2017}}. However, United States citizens living abroad are entitled to substantial tax savings through the foreign earned income exclusion. A permanent resident in the United States is generally treated as a citizen for tax purposes unless his or her residency lapses. An immigrant not legally admitted for permanent residence (such as a guest worker) becomes liable for United States taxes if they spend more than 122 days in the tax year in the United States. Famous tax exiles
In popular culture
See also
References1. ^{{cite web|url=http://www.mickralphs.co.uk/bio.shtml |title=Mick Ralphs Biography |publisher=Mickralphs.co.uk |date= |accessdate=2013-01-23}} 2. ^{{cite web|author=Chris Tryhorn, City correspondent |url=https://www.theguardian.com/media/2004/jun/23/pressandpublishing.business |title=Who are the Barclay brothers? | Media | MediaGuardian |publisher=Guardian |date=2004-06-23 |accessdate=2013-01-23}} 3. ^{{cite news| url=https://www.telegraph.co.uk/culture/music/3594141/The-minute-she-walked-in-the-joint.html | work=The Daily Telegraph | location=London | title=The minute she walked in the joint | first=Nigel | last=Farndale | date=9 May 2003 | accessdate=23 May 2010}} 4. ^{{cite web |author=Roman |url=http://home.arcor.de/bassey/ |title=See CD sleeve notes by Chris White, ''Something'' album |publisher=Home.arcor.de |date=6 May 2004 |accessdate=28 January 2011 |deadurl=yes |archiveurl=https://web.archive.org/web/20140307101359/http://home.arcor.de/bassey/ |archivedate=7 March 2014 |df= }} 5. ^{{cite web |url=http://montreuxmusic.com/mmm/content/view/99/135/lang,english/ |title=David Bowie |publisher=Montreuxmusic |date= |accessdate=2013-01-23 |deadurl=yes |archiveurl=https://www.webcitation.org/61DmVvP4F?url=http://montreuxmusic.com/mmm/content/view/99/135/lang,english/ |archivedate=2011-08-26 |df= }} 6. ^{{cite web|url=http://www.walesonline.co.uk/showbiz-and-lifestyle/2009/11/02/unknown-91466-25073719/ |title=Michael Caine comes full circle |publisher=WalesOnline |date=2009-11-02 |accessdate=2013-01-23}} 7. ^Corbett, Ronnie. And it's goodnight from him.... Penguin, 2006. {{ISBN|978-0-7181-4964-2}}. p. 194. 8. ^Lesley, p. 355 9. ^{{cite book|author=Lesley, Cole|title=The Life of Noël Coward|publisher= Cape|date= 1976|isbn=0-224-01288-6|page= 395}} 10. ^{{cite web|last=Fraser |first=Christian |url=https://www.bbc.co.uk/news/world-europe-20760572 |title=Depardieu: French film star stirs tax row |publisher=Bbc.co.uk |date=17 December 2012|accessdate=25 January 2013}} 11. ^{{cite news |title=Depardieu 'to give up passport' in tax exile row |url=https://www.bbc.co.uk/news/world-europe-20750593|newspaper=BBC news |date=16 December 2012}} 12. ^{{cite news |url=http://www.lejdd.fr/Politique/Actualite/Gerard-Depardieu-Je-rends-mon-passeport-581254 |date=15 December 2012 |work=lejdd.fr |title=Gérard Depardieu : "Je rends mon passeport"}} 13. ^{{cite news|title=Executive Order on granting Russian citizenship to Gerard Depardieu|url=http://eng.kremlin.ru/news/4833 |date=January 3, 2013 |work=Russian Presidential Executive Office}} 14. ^{{cite news|date=Nov 20, 2012 |journal=WENN |title=Rocker-actor Lenny Kravitz has reportedly been tapped to portray Marvin Gaye in filmmaker Julien Temple's forthcoming biopic}} 15. ^Leigh, David Leigh (July 10, 2006). The Guardian. 16. ^{{cite news|url=http://www.dailymail.co.uk/tvshowbiz/article-398648/Stingy-Stones-avoid-tax--163-240m-fortune.html |title=Stingy Stones avoid tax on £240m fortune | |work=Mail Online |publisher=Dailymail.co.uk |date=2006-08-02 |accessdate=2013-01-23}} 17. ^{{cite web|url=https://www.theguardian.com/music/2005/mar/29/usa.tsunami2004|title=Music is Part of God's Universe|last=Williamson |first=Nigel |date=29 March 2005 |series=Interview with Yusuf Islam|work=The Guardian |location=UK|accessdate=1 February 2010}} 18. ^{{cite news|work=EW|url=http://ew.com/article/2015/05/15/mad-men-los-angeles-california/|title='Mad Men' and the California Dream (Entertainment Geekly: The City of Angels is Don’s Heaven and Hell)|author=Franich, Darren|date=May 15, 2015}} 19. ^{{cite web|website=AVClub TV Reviews|url=http://tv.avclub.com/mad-men-the-jet-set-1798205111|title=Mad Men: 'The Jet Set'|author=Murray, Noel|date=October 12, 2008}} 2 : International taxation|Tax avoidance |
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