Citizenship-Based Taxation (CBT)
Tax system under which a state taxes certain persons based on citizenship rather than only residence or source.
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- Tax & Legal
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- Technical term
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- 1 min
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01 · DEFINITIONWhat Citizenship-Based Taxation (CBT) means
Citizenship-based taxation, or CBT, is a tax model under which a country asserts taxing rights over certain persons by reason of citizenship, even when they live abroad. This differs from the more common residence-based approach used by most jurisdictions. In practice, citizenship-based taxation is rare internationally and should be distinguished from residence-based and source-based tax systems.
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