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tax exile
A tax exile is a person who chooses to leave a country with a high tax burden and instead, reside in a foreign nation or jurisdiction which takes a lower portion of earnings. Going into tax exile is a means of tax mitigation or avoidance.
==Legal status==
In most countries one becomes liable to be taxed in that country if one is resident there. For taxation, residence is often defined as spending six months (or some other period) in any one year in the country, and/or having an abiding attachment to the country, such as fixed property.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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