Tax Residency Rules by Country
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Tax residency in American Samoa
An individual is treated as a resident of American Samoa for a taxable year only if they are a bona fide resident under the U.S. Internal Revenue Code possession rules, which require satisfying all three of the following: (1) a presence test met by any one of these alternatives—present in American Samoa for at least 183 days during the year; or present in American Samoa for at least 549 days during the 3-year period that includes the year and the two preceding years with at least 60 days in each such year; or present in the United States for no more than 90 days during the year; or having U.S.-source earned income of no more than USD 3,000 and being present in American Samoa for more days than in the United States during the year; or having no significant connection to the United States (for these rules, “United States” means the 50 states and the District of Columbia and does not include American Samoa or other U.S. possessions); (2) a tax home in American Samoa (i.e., no tax home outside American Samoa) during the year; and (3) no closer connection to the United States or to a foreign country than to American Samoa, determined by factors such as the location of permanent home, family and personal ties, belongings, business and social affiliations, and official registrations. Status is determined annually, and limited regulatory day-count exceptions (e.g., certain transit or medical days) apply.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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