Tax Residency Rules by Country
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Tax residency in American Samoa
An individual is treated as a tax resident of American Samoa for a taxable year if the individual is a bona fide resident of American Samoa for that year, which requires satisfying all three of the following: (1) Presence test, met if any one of these applies: present in American Samoa for at least 183 days during the year; or present in American Samoa for at least 549 days during the 3-year period consisting of the year and the two immediately preceding years, with at least 60 days in American Samoa in each of those years; or during that 3-year period present in American Samoa more days than in the United States in each of the three years; or during the year present in American Samoa at least 60 days, not present in the United States more than 90 days, has no more than $3,000 of U.S.-source earned income, and has no significant connection to the United States; (2) Tax home test, meaning the individual’s tax home (generally, principal place of business, or if none, regular place of abode) is in American Samoa for the year; and (3) Closer connection test, meaning the individual has a closer connection to American Samoa than to the United States or any foreign country, considering all facts such as the location of a permanent home, family, personal belongings, social and economic ties, business activities, driver’s license and voting, and similar indicators. These conditions are generally applied on a whole-year basis; failure to meet any one of the three tests for the year results in nonresident status for that year.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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