Over the past few years, global mobility has raised complex questions about tax residency, making tax residency a central issue for cross-border professionals. As a result, it has become increasingly common for professionals and entrepreneurs to divide their lives between multiple countries, spending varying periods in different jurisdictions while maintaining homes, businesses, or financial interests in more than one location at the same time. This lifestyle offers significant flexibility and strategic opportunities in terms of career prospects, investment potential, and overall quality of life. However, this growing international mobility also creates a far more complex legal reality, particularly with respect to tax obligations. Many individuals assume that moving between countries may reduce their tax burden or even eliminate it altogether, yet the opposite is often true. Maintaining economic activities and personal ties across several jurisdictions can significantly increase the
