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[edit] Merge proposal
I suggest merging this article with tax exile: They're two sides of the same coin. Paul Beardsell 03:46, 23 December 2006 (UTC)
[edit] Tax and legal residence
In model treaties (UN, US and OECD) they make a distinction between legal residence and tax residence. This article does not make this distinction without using references of any sort. I'll probably come back within a few weeks time and work this out.EECavazos (talk) 20:19, 17 November 2007 (UTC)