Taxation by Citizenship and/or Residency

Yeh, these people often get away with it as it’s difficult to prove unless the person is a citizen.

Taiwan has a domicile law too that technically applies to foreigners… but they don’t enforce it. (They use household registration as a basis of the test, but no law actually states that ‘domicile’ = ‘household registration’ and to further prove my point, someone with household registration in Taichung but lives in Taipei will be counted as ‘domiciled’ in Taipei…)

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