Individual investors are typically recognized as tax residents in the country where they hold citizenship, pay income tax, or have a permanent residence. It is possible to be a tax resident in multiple countries, which is known as double residence.
Legal entities, on the other hand, are generally considered tax residents in the country where they are incorporated or registered, or where their permanent headquarters are located.
It is important to note that each country has its own set of rules for determining tax residency, both for individuals and companies.
Please be aware that the information provided here is solely for informational purposes and should not be construed as legal or tax advice.