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Is it difficult to do business legally without having to bribe or use other illegal means?
| People, Culture and Lifestyle | |
| Language | What is the local language? Do people speak English, or which other languages? |
| People | Are you moving to an open and liberal society? Are the people friendly and welcoming, non-discriminatory? Are there social tensions or harmony between different ethnic or other groups in the society? |
| Culture and religion | Is there uniformity or diversity in the community with regard to religion, ethnicity? Are there places of worship particular to your religion in the country? Is there discrimination against your own culture/religion? |
| Gender and minority issues | What is the status of women in society? Are there restrictions in public life for women or for people of certain ethnicity, religion, sexual orientation, etc? |
| Civil rights and freedoms | Is there freedom of speech, religion, language, press, political expression, information etc.? |
| Quality of living | What is the overall quality of living in the main cities and the countryside? How do the main cities and the country compare globally in terms of quality of living? |
| Residence Permits | |
| Application procedure | What are the minimum time and requirements to apply for a residence permit? |
| Ease | Is it easy to become a legal resident? Are there many steps required, interviews, visits to the country? |
| Physical presence | Are there any minimal physical presence requirements to maintain legal residence status? |
| Time to Permanent Residence status | What are the conditions and the minimum time required to obtain Permanent Resident status? |
| Cost | What is the cost to obtain and maintain the residence permit (including tax considerations)? |
| Visa-free travel | As a resident, are there any visa-free travel benefits irrespective of citizenship? |
| Status | Does residence in the country provide international social status benefits? |
| Revocation | Under what circumstances can residence permits be revoked/not renewed? |
| Citizenship | |
| Time | What is the minimum time of residence required to apply for citizenship? |
| Ease | Is it easy to become a citizen or restrictive? Does the country traditionally welcome new citizens (e.g. Canada) or is it restrictive (e.g. UAE)? |
| Language | Are there strict language requirements? |
| Other restrictions | Are there other restrictions on becoming a citizen (e.g. sub-national restrictions, cultural, ethnic, etc.)? |
| Visa-free travel | Do citizens enjoy good visa-free travel? |
| Cost | What is the cost to obtain and maintain citizenship? |
| Obligations | Does citizenship come with burdensome obligations (e.g. military service, taxation)? |
| Status | Does citizenship provide national or international social status benefits? |
| Revocation | Under what circumstances can citizenship be revoked? |
| Legal and Tax | |
| Taxation | What is the taxable base and rate of taxation of the following? |
| • Income and capital gains taxes | |
| • Net wealth and property taxes | |
| • Inheritance and gift taxes | |
| Are there good tax planning options? | |
| Matrimonial and divorce law | Will pre-nuptial agreements be recognized in this country? What impact does residence in the country have on a possible divorce filing? |
| Real estate market | What is the state of the real estate markets (residential, commercial)? What is the availability of residential real estate for rent and purchase? |
| Real estate acquisition | Is it easy to acquire property? What are the transfer duties payable? Are there any restrictions on buying or selling? |
| Estate planning | Are there forced heirship rules? |
| Can you use trusts or foundations? | |
| Do you need to adjust your will and other instruments of succession planning? | |
| Licensing, business permits | How easy is it to set up a business? Are there license and permit rules that one must abide by, i.e. license for carrying out a profession, driver’s license, boat license etc? |
| Law enforcement and courts | How effective is the local law enforcement? |
| Is there a reliable legal system? | |
| Can claims be effectively pursued in court? |
1.5Tax residence: considerations and implications
To determine if a person should be subject to taxation, countries generally use the following criteria:
•Residence: a country may tax the income of anyone who lives there, regardless of citizenship or whether the income was earned in that country or abroad
•Source: a country may tax any income generated there, regardless of whether the earner is a citizen, resident, or non-resident
•Citizenship: a country may tax the worldwide income of their citizens, regardless of whether they reside in that country or not
For the internationally mobile, the tax position across different countries will be an important concern. But the amount of tax they pay is also of interest to the relevant
