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Some countries tax you on the way out, or for years after you go. Whether a move to Dubai triggers a charge, and whether a treaty softens it, turns on each country’s residence test and whether it deems your assets sold the day you leave.
Follow the chain in order, or open any term for the full definition and its legal basis.
New Zealand’s primary individual residence test: a person stays tax resident for as long as they keep a dwelling available to them as a permanent place of abode, and that connection overrides the day-count rule. Residence ends only when the person is both absent for more than 325 days in a twelve-month period and no longer has such a home.
The UK framework for deciding whether an individual is tax resident in a given year, based on days spent in the UK combined with connecting factors such as family, work, and available accommodation. It replaced a largely case-law approach with a codified set of automatic and sufficient-ties tests.
The mechanism of treating assets as sold at their market value when a person or company ceases to be tax resident, even though no sale has taken place. It is the engine behind exit taxes and emigration capital gains charges, turning a move abroad into a taxable event.
A charge on unrealised gains that arises when a company or individual ceases to be tax resident in a country, treating the assets as sold at market value on departure. It stops accrued gains leaving the tax net simply because the taxpayer moves.
A foreign subsidiary whose profits may be attributed back to, and taxed in, the parent’s home country under anti-avoidance rules. CFC regimes are designed to stop profits being shifted into low-tax jurisdictions.
The exemption at the heart of many controlled foreign company regimes: a foreign subsidiary that genuinely trades, and earns only a small fraction of passive or related-party income, has nothing attributed back to its parent. It is why a real operating business is usually left alone wherever it is based.
The test that decides which country has primary taxing rights over a company, usually based on where it is incorporated or where its central management and control sits. A company can be resident in more than one country, which double taxation agreements then resolve.
A treaty between two countries that allocates taxing rights and provides relief so the same income is not taxed twice. DTAs are central to structuring cross-border dividends, interest, royalties, and employment income.
The federal corporate tax the UAE introduced in 2023, applying to business profits with a standard rate, a small-business relief for lower turnovers, and a zero rate on qualifying free zone income. An in-scope company must register and file a return even when no tax is payable.
A director will review your enquiry and respond to scope the work and next steps.