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> US that collects taxes based on citizenship and not based on residence is Eritrea

I believe Japan also does that, for a few years now.




No Japan does not tax Japanese citizens with foreign residency. They did start an exit tax for departing Japan residents to discourage this.

Japanese tax residency has a slippery legal definition, tax residency begins the day after you enter the country “for a purpose exceeding one year” (as determined by the tax authorities not you). So they do often challenge foreign residency claims.




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