Tax exile

A tax exile is a person who chooses to leave a country with a high tax burden and instead, reside in a foreign nation or jurisdiction which takes a lower portion of earnings. Going into tax exile is a means of tax mitigation or avoidance.

Legal status

In most countries one becomes liable to be taxed in that country if one is resident there. For taxation, residence is often defined as spending six months (or some other period) in any one year in the country, and/or having an abiding attachment to the country, such as fixed property.

United Kingdom rules

A very simplified 'rule of thumb' is that under UK law a person is "tax resident" if that person meets any of the residency tests set out under the Statutory Residency Test introduced on 6 April 2014. The reality of the matter is far more complex and unclear.

United States rules

Under the Internal Revenue Code, the income of a U.S. citizen is taxable without regard to the citizen's place of residence, and, significantly, without regard to where the income is earned or produced. U.S. citizens can completely eliminate tax liability only by both moving abroad and renouncing citizenship, but if they continue to earn money inside the United States, they will still be liable for taxes as if they were guest workers. However, substantial tax savings can be had by U.S. citizens living abroad through the Foreign Earned Income Exclusion (FEIE).

Exile

Exile means to be away from one's home (i.e. city, state or country), while either being explicitly refused permission to return and/or being threatened with imprisonment or death upon return. It can be a form of punishment and solitude. It is common to distinguish between internal exile, i.e., forced resettlement within the country of residence, and external exile, deportation outside the country of residence. Although most commonly used to describe an individual situation, the term is also used for groups (especially ethnic or national groups), or for an entire government. Terms such as diaspora and refugee describe group exile, both voluntary and forced, and government in exile describes a government of a country that has been forced to relocate and argue its legitimacy from outside that country. Exile can also be a self-imposed departure from one's homeland. Self-exile is often depicted as a form of protest by the person that claims it, to avoid persecution or legal matters (such as tax or criminal allegations), an act of shame or repentance, or isolating oneself to be able to devote time to a particular pursuit. Article 9 of the Universal Declaration of Human Rights states that "No one shall be subjected to arbitrary arrest, detention or exile."

Last Exile

Last Exile (ラストエグザイル, Rasuto Eguzairu) is a Japanese animated television series created by Gonzo. It featured a production team led by director Koichi Chigira, character designer Range Murata, and production designer Mahiro Maeda. The three had previously worked together in Blue Submarine No. 6, one of the first CG anime series. Last Exile aired on TV Tokyo between April 7, 2003 and September 29, 2003. A sequel series, Last Exile -Fam, The Silver Wing- (ラストエグザイル～銀翼のファム～, Rasuto Eguzairu Gin'yoku no Famu), aired between October 15, 2011 and March 23, 2012. A film adaptation of the series, Last Exile -Fam, The Silver Wing-: Over the Wishes, will be released on February 6, 2016.

The story is set on the fictional world of Prester, where its inhabitants use aerial vehicles known as vanships as a means of transportation. On this world which is divided in eternal conflict between the nations of Anatoray and Disith, sky couriers Claus Valca and Lavie Head must deliver a girl who holds the key to uniting the two factions. Although Prester itself is not a representation of Earth, it features technology reminiscent of nineteenth-century Europe at the dawn of the Industrial Revolution. Many of its designs were also inspired by Germany's technological advances during the interwar period.

Exile (Patterson novel)

Exile is a political thriller by Richard North Patterson, published in 2007, which engages the Israeli-Palestinian conflict through a fictional trial for an accused Palestinian political assassin being defended by her former lover, a Jewish-American lawyer. The novel explores the multitude of religious, social and historical factors that have created the volatile nature of the Israel / Palestine conflict.

Plot

David Wolfe is a Jewish lawyer with a fiancee, a reliable job and soon to become a congressman. When he receives a phone call from Hana, an Islamic women he had a secret affair with back in Harvard, he is set on a thrilling series of events. He finds out that the Prime Minister of Israel is assassinated in San Francisco by two suicide bombers, one who failed to do the deed implicates Hana the women he loves as the mastermind of the deed. He rushes to her defense destroying his old life for the woman. His travels soon take him all over the Holy Land in search of answers to the conspiracy.