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The UAE treats a person as tax resident if he has been physically present in the country for 183 days or more within 12 consecutive months, or if his usual place of residence and the centre of his financial and personal interests are in the UAE.

A UAE residence permit holder needs only 90 days within 12 consecutive months if he has a permanent home, a job or a business in the UAE.

A Singapore citizen remains tax resident if he normally resides in Singapore, apart from temporary absences; IRAS applies the 183-day rule to foreigners. In your case what counts is where you normally live after the move, not only the number of days.

The Green visa is issued to investors and business partners in the UAE for 5 years and can be renewed. You must show proof of an investment or a stake in a UAE business and obtain the licences; the holder can sponsor a spouse and children.

The 10-year Golden visa for investors: among its conditions ICP lists company capital or a partner’s share in the UAE of at least AED 2,000,000 from the investor’s own money, not borrowed, and a company paying at least AED 250,000 in taxes a year.

An expatriate resident can sponsor a spouse, unmarried daughters, and sons under 25. For employees’ families, the u.ae portal sets a minimum sponsor salary of AED 4,000 a month, or AED 3,000 plus accommodation.

If the sponsor is a partner in a company, GDRFA Dubai requires his share under the partnership agreement to be at least AED 48,000.

A company is tax resident in Singapore when its control and management, meaning its strategic decisions, is exercised in Singapore; usually that is where the board of directors meets.

A director may leave office only if the company still has at least one director who is ordinarily resident in Singapore. So the local director has to be appointed before you step down.

If you stay on as director and become a non-resident, Singapore withholds 24% of your director’s fees.

Dividends paid by a Singapore resident company under the one-tier system are not taxed in the shareholder’s hands. This holds while the company itself stays resident in Singapore.

A company incorporated outside the UAE but effectively managed and controlled in the UAE is a UAE resident person for corporate tax purposes.

UAE corporate tax: 0% on taxable income up to AED 375,000 and 9% on the part above that amount.

A free zone company with Qualifying Free Zone Person (QFZP) status pays 0% on qualifying income and 9% on the rest, with no 0% band on the first AED 375,000.

There is no double taxation treaty in force between Argentina and Vietnam. Argentina lists it among treaties negotiated and pending signature.

A profit share a member receives from a Vietnamese limited liability company is capital investment income. For a Vietnamese resident it is taxed at 5% on each payment.

For a non-resident of Vietnam the rate is the same: 5% of the full capital investment income from Vietnamese entities. A change of residence therefore does not change the Vietnamese tax on these dividends.

A person who keeps a permanent place of residence in Vietnam stays a Vietnamese resident even with fewer than 183 days there, unless they prove residence in another country with a certificate of residence.

A foreign national on a temporary residence permit becomes an Argentine tax resident only after 12 months in the country; with a permanent permit, on obtaining it.

Absences of up to 90 days in total, consecutive or not, within each 12-month period do not interrupt that period.

Resident status takes effect from the first day of the month after the month in which the 12 months end or the permanent permit is obtained.

For countries without a treaty, ARCA issues an Argentine tax residence certificate, but only for periods in which the person was already an Argentine resident. This certificate is the proof of residence for Vietnam.

An Argentine resident is taxed on income from Argentina and abroad; a non-resident only on Argentine-source income. Before residence begins, the Vietnamese dividends are therefore not taxed in Argentina.

Dividends from a foreign company are foreign-source income taxed in full. The tax is computed using the general progressive scale in art. 94: marginal rates from 5% to 35%.

The Vietnamese tax actually paid is deducted from the Argentine tax on the foreign income, up to the amount of that Argentine tax. Any unused balance carries forward for the next 5 years.

With a direct holding of at least 25%, the corresponding share of the corporate income tax paid by the Vietnamese company itself can also be credited. This requires a document from the tax authority showing payment.

Since 2019 the personal assets tax (Bienes Personales) follows tax residence, including assets abroad. The rate above the tax-free threshold is 0.50–0.75% for 2026 and 0.25% for 2027.

Taxable assets include shares and other equity interests in companies domiciled abroad, which covers the stake in the Vietnamese company.

Either of two grounds makes a person a tax resident of Kazakhstan: permanent stay or a centre of vital interests. Permanent stay means at least 183 calendar days, counting days of arrival and departure, in any consecutive 12-month period ending in the tax period.

The centre of vital interests is in Kazakhstan when three conditions are met together: Kazakh citizenship, a residence permit or a residence card; a spouse or close relatives live in Kazakhstan, a condition that counts only if there are any; and housing in Kazakhstan, owned or held by the person, the spouse or close relatives, available at any time to live in. So a person can remain resident even after a short stay: the facts about family and housing decide it.

Housing in Kazakhstan bought before 1 January 2026 can be disposed of tax-free after 1 year of ownership; bought later, after 2 years.

For a non-resident of Kazakhstan, the gain on disposing of the flat is taxed at 15% of the positive difference between the disposal value and the acquisition cost. The list of a non-resident’s exempt income (art. 681) has no exemption for the holding period of housing.

If the buyer is not a tax agent, the non-resident files a return by 1 July of the following year and pays the tax within 10 calendar days after that deadline. If the buyer is a tax agent, the person disposing of the flat gives the buyer a document showing the acquisition cost; otherwise tax is withheld on the full disposal value.

Georgian income from housing let for residential use is taxed at 5% with no deductions; the standard rate is 20%.

A Georgian resident is someone who has spent 183 days or more there in any continuous 12-month period, so on short visits the person stays a non-resident of Georgia. A non-resident files a return by 1 April of the following year if the tax on the income was not withheld at source.

The Ministry of Finance of Georgia lists its double taxation treaties with Kazakhstan (since 5 July 2000) and with the UAE (since 28 April 2011) as in force.

Under the Kazakhstan–Georgia treaty, income from a flat, house or land in Georgia, including rent, may be taxed in Georgia. If the person is a resident of Kazakhstan, Kazakhstan deducts the Georgian tax from its own, up to the Kazakh tax on that income.

The Kazakhstan–UAE treaty leaves Kazakhstan the right to tax gains from disposing of a flat, house or land located in Kazakhstan, so it does not exempt the Almaty flat.

A UAE visa does not unlock the Georgia–UAE treaty: for individuals, a UAE resident under it means a UAE national.

An individual becomes a UAE tax resident, among other grounds, by being present in the country for 183 days or more within 12 consecutive months, or for 90 days or more with a residence permit and either a permanent place of residence or employment in the UAE. Where an international agreement sets its own residence conditions, those apply for that agreement.

The UAE Federal Tax Authority issues a Tax Residency Certificate for a current or past period of up to 12 months, never for a future period. A certificate for applying tax treaties is issued under Ministerial Decision No. 247 of 2023.

Kazakhstan applies a treaty exemption to a non-resident’s income from a person who is not a tax agent only if, on the date the return is filed, the person holds a residence document. Without it the tax is paid and can be reclaimed later.

Duty equals the CIF customs value (cost of goods, insurance and freight) multiplied by the duty rate for that product.

A preferential rate under a free trade agreement, for example for goods from China, applies only when a certificate of origin is submitted.

The customs fee for lodging a declaration is 200 baht per document, and 100 baht for a request to enter the data into the electronic system.

The 7% VAT rate, local tax included, has been extended to 30 September 2027.

Import VAT is paid by the importer even if it is not registered for VAT; the Customs Department collects it at the time of import.

The import VAT base is the CIF value plus import duty, excise tax and other fees where they apply.

The Customs Department receipt for import VAT is deemed a tax invoice, so a registered VAT payer can treat that VAT as input tax.

VAT registration is mandatory once turnover exceeds 1.8 million baht a year; the application is due within 30 days.

To clear goods through the electronic customs system, a company must register with the Customs Department; this can be done in three ways, including in person.

The official list of documents for duty payment names an import licence only for controlled goods, listed by the Customs Department; the list has no separate general importer licence.

Power supplies for mobile phones and tablets are on the list of products that by law must conform to standard TIS 62368 part 1-2563.

Since 1 January 2026, only goods with a customs value of no more than 1 baht are exempt from Thai import duty; the threshold used to be 1,500 baht.

Since 1 January 2026, an express shipment worth no more than 40,000 baht FOB per House Air Waybill is cleared in simplified category 3: the customs system releases it on the “green line” or sends it for inspection.

An international postal item worth no more than 40,000 baht FOB is cleared on the postal notice with duty paid on the spot, including for a company; above that, a full import declaration is required.