UAE Tax Residency: A Practical Guide for Individuals
How to establish genuine UAE tax residency, the resident tax position after corporate tax, substance expectations, and the pitfalls to avoid.
21 Mar 202412 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
Articles
583
Categories
15
Authors
Director-led
Cadence
Bi-weekly
Tax Strategy articles
Tax Strategy.
146 Tax Strategy articles — page 3 of 4. Use the filters above to browse by topic, or page through the whole archive below.
Saudi Arabia Tax Residency: A Practical Guide
How to establish genuine Saudi Arabia tax residency in 2026: the day-count rules, the personal tax position, substance, and the pitfalls to avoid.
19 Mar 202412 min
Israel Tax Residency: A Practical Guide
How to establish genuine Israel tax residency in 2026: the centre-of-life test, the new-immigrant benefits, substance, and the pitfalls to watch.
17 Mar 202412 min
Qatar Tax Residency: A Practical Guide
How to establish genuine Qatar tax residency in 2026: the day-count rules, the personal tax position, substance, and the pitfalls to avoid.
15 Mar 202411 min
Bahrain Tax Residency: A Practical Guide
How to establish genuine Bahrain tax residency in 2026: the residency rules, the personal tax position, substance, and the pitfalls to avoid.
14 Mar 202411 min
Oman Tax Residency: A Practical Guide for HNWIs
Oman tax residency offers a low-tax Gulf base for individuals. We explain the day-count rules, the resident tax position, substance and pitfalls.
12 Mar 202411 min
Kuwait Tax Residency: A Practical Guide for HNWIs
Kuwait tax residency offers a zero personal-tax Gulf base. We cover the residency rules, the resident tax position, substance and the real pitfalls.
10 Mar 202410 min
Türkiye Tax Residency: A Practical Guide for HNWIs
Türkiye tax residency taxes worldwide income but offers a low-cost route in. We cover the 183-day rule, the resident tax position, substance and pitfalls.
8 Mar 202411 min
Singapore Tax Residency: A Practical Guide for HNWIs
Singapore tax residency offers low rates and no capital gains tax. We cover the 183-day rule, the resident tax position, substance and the real pitfalls.
6 Mar 202412 min
Hong Kong Tax Residency: A Practical Guide
How Hong Kong tax residency really works in 2026 - the territorial system, the residence tests treaties use, substance, and the pitfalls to avoid.
5 Mar 202412 min
Australia Tax Residency: A Practical Guide
Australia tax residency explained for 2026 - the residence tests, worldwide taxation, the CGT exit charge, and the pitfalls of leaving or arriving.
3 Mar 202412 min
New Zealand Tax Residency: A Practical Guide
New Zealand tax residency for 2026 - the day-count and permanent place of abode tests, worldwide tax, the transitional resident regime, and pitfalls.
1 Mar 202411 min
Japan Tax Residency: A Practical Guide
Japan tax residency explained for 2026 - the resident categories, the non-permanent resident regime, worldwide tax, exit tax, and the pitfalls to avoid.
28 Feb 202412 min
South Korea Tax Residency: A Practical Guide
How South Korea tax residency is determined, what it means for worldwide income, and the day-count and domicile traps that catch the mobile.
26 Feb 202412 min
India Tax Residency: A Practical Guide
How India tax residency works: the 182-day and 60-day tests, RNOR status, the deemed-resident rule, and the pitfalls that catch NRIs.
24 Feb 202413 min
Malaysia Tax Residency: A Practical Guide
How Malaysia tax residency is determined, what its territorial system means for foreign income, and the day-count and remittance traps to avoid.
23 Feb 202411 min
Thailand Tax Residency: A Practical Guide
How Thailand tax residency works, what the 180-day rule and the reformed foreign-income remittance treatment mean, and the pitfalls for expats.
21 Feb 202411 min
Indonesia Tax Residency: A Practical Guide
How Indonesia tax residency works in practice: the 183-day rule, worldwide income exposure, the four-year inbound concession, and the pitfalls.
19 Feb 202412 min
Philippines Tax Residency: A Practical Guide
How Philippines tax residency works: residence categories, the territorial advantage for foreigners, the rules for citizens, and common planning pitfalls.
17 Feb 202412 min
Vietnam Tax Residency: A Practical Guide
How Vietnam tax residency works: the 183-day and permanent-home tests, worldwide income exposure, the flat rate for non-residents, and key pitfalls.
15 Feb 202412 min
Taiwan Tax Residency: A Practical Guide
How Taiwan tax residency works: the 183-day and domicile tests, territorial taxation, the basic income tax on offshore income, and common pitfalls.
14 Feb 202412 min
Labuan Tax Residency: A Practical Guide for HNWIs
How Labuan tax residency really works in 2026: the difference between company and personal residency, the work-permit route, substance, and the pitfalls.
12 Feb 202412 min
Vanuatu Tax Residency: A Practical Guide for HNWIs
Vanuatu tax residency in 2026: the genuine zero-tax position, residency permits, the substance and exit risks, and who this Pacific jurisdiction really suits.
10 Feb 202411 min
Marshall Islands Tax Residency: A Practical Guide
Marshall Islands tax residency explained in 2026: the entity regime versus genuine personal residency, substance, banking realities, and the common pitfalls.
8 Feb 202411 min
Delaware Tax Residency: What It Really Means in the US
Delaware tax residency for individuals explained: why a Delaware LLC is not residency, how US federal and state tax really apply, and the common pitfalls.
6 Feb 202412 min
Wyoming Tax Residency: A Practical Guide for HNWIs
How Wyoming tax residency works for relocating Americans: no state income tax, domicile rules, the federal layer, and the pitfalls that catch movers.
5 Feb 202412 min
Nevada Tax Residency: A Practical Guide for HNWIs
How Nevada tax residency works for relocating Americans: no state income tax, domicile rules, the federal layer, and the audit pitfalls movers face.
3 Feb 202412 min
Florida Tax Residency: A Practical Guide for HNWIs
How Florida tax residency works for relocating Americans: no state income tax, domicile and the 183-day rule, the federal layer, and audit pitfalls.
1 Feb 202412 min
New York Tax Residency: A Practical Guide for HNWIs
How New York tax residency works: the domicile and statutory 183-day tests, the city tax layer, audit exposure, and how to leave cleanly.
30 Jan 202413 min
California Tax Residency: A Practical Exit Guide
How California tax residency really works, why it is hard to leave, and the safe-harbour rules and pitfalls that catch high earners moving away.
28 Jan 202412 min
Texas Tax Residency: A Practical Relocation Guide
How Texas tax residency works, why there is no state income tax, and how to establish a defensible move from a high-tax state without leaving exposure behind.
26 Jan 202411 min
Canada Tax Residency: A Practical Exit Guide
How Canada tax residency is determined, the departure tax on leaving, and how to plan a clean exit from the CRA's residency rules without costly surprises.
25 Jan 202412 min
Mexico Tax Residency: A Practical Guide
How Mexico tax residency is determined by your centre of vital interests, the tax position for residents, and the pitfalls facing relocating entrepreneurs.
23 Jan 202411 min
Brazil Tax Residency: A Practical Guide for HNWIs
How Brazil tax residency is acquired and lost, the worldwide tax exposure it creates, and the planning pitfalls that catch entrepreneurs and families.
21 Jan 202412 min
Chile Tax Residency: A Practical Guide for HNWIs
Understand Chile tax residency: the day-count rules, the rare residence holiday for new arrivals, worldwide taxation, and the pitfalls that trap newcomers.
19 Jan 202412 min
Argentina Tax Residency: A Practical Guide for HNWIs
Argentina tax residency brings worldwide income tax and a personal assets tax on global wealth. Here is how it is acquired, lost, and planned around.
17 Jan 202412 min
Colombia Tax Residency: A Practical Guide for HNWIs
Colombia tax residency triggers worldwide income tax and global wealth reporting. Learn how the 183-day rule works and the pitfalls that catch new arrivals.
16 Jan 202412 min
Uruguay Tax Residency: A Practical Guide
How to establish genuine Uruguay tax residency: the day-count and economic-interest tests, the territorial tax position, the tax holiday, and the pitfalls.
14 Jan 202412 min
Panama Tax Residency: A Practical Guide
How to establish genuine Panama tax residency: the immigration routes, the territorial tax system, the residency-certificate hurdle, substance, and pitfalls.
12 Jan 202412 min
Belize Tax Residency: A Practical Guide
How to establish genuine Belize tax residency: the QRP and residency routes, the territorial tax position, substance, banking realities, and the pitfalls.
10 Jan 202411 min
Costa Rica Tax Residency: A Practical Guide
How to establish genuine Costa Rica tax residency: the rentista and investor routes, the territorial tax position, substance, banking, and common pitfalls.
8 Jan 202412 min
Mauritius Tax Residency: A Practical Guide
How to establish genuine Mauritius tax residency: the day-count rules, the tax position for residents, substance, treaty access and the pitfalls to avoid.
7 Jan 202412 min
South Africa Tax Residency: A Practical Guide
Understand South Africa tax residency: the ordinarily resident and physical presence tests, worldwide tax, exit charges and how to leave the net cleanly.
5 Jan 202412 min
Egypt Tax Residency: A Practical Guide
A clear guide to Egypt tax residency: the day-count and centre-of-interests tests, worldwide tax, treaty relief, substance and the pitfalls to plan around.
3 Jan 202411 min
Morocco Tax Residency: A Practical Guide
A practical guide to Morocco tax residency: the residency tests, worldwide tax, treaty relief, substance and the pitfalls movers should plan for.
1 Jan 202411 min
Kenya Tax Residency: A Practical Guide for HNWIs
Kenya tax residency explained: the 183-day and habitual-presence tests, how residents are taxed, substance, and the pitfalls international clients miss.
30 Dec 202311 min
Nigeria Tax Residency: A Practical Guide for HNWIs
Nigeria tax residency explained: how residence is determined, how residents are taxed, substance, treaty relief, and the pitfalls international clients miss.
28 Dec 202312 min
Botswana Tax Residency: A Practical Guide for HNWIs
Botswana tax residency explained: the residence tests, how residents are taxed, substance, treaty relief, and the pitfalls international clients should avoid.
27 Dec 202311 min
Also in Insights
Beyond the library.
Guides & Comparisons
Long-form practical guides on jurisdictions, structures and pathways.
Explore →Case Studies
Anonymised mandate write-ups, with the lessons learnt.
Explore →Glossary
Plain-English definitions of offshore terms — from ATED to VASP.
Explore →FAQ
The questions every prospective client asks.
Explore →Director's note
The director's note.
Once a quarter. Practical commentary from active mandates — banking, structures, mobility, regulation. No marketing send.
One email per quarter. Unsubscribe in one click. We do not share email addresses with anyone — see privacy policy.
Why subscribe
Most of the firm's actual thinking never makes it to a published article — it sits in client memoranda. The director's note publishes the parts that generalise: jurisdiction shifts, banking moves, regulatory windows about to close. Once a quarter, in a long email, written by a named director. Not by AI, not by marketing.
Bring us your hardest question.
Forty-eight hours to know whether we are the right fit. Five days to put the answer in writing.
Or call a director directly · +852 5161 5505