НА ПЕРЕТИНІ ІНВЕСТИЦІЙНИХ ВІЗ ТА ПОДАТКОВОГО РЕЗИДЕНТСТВА: ГЛОБАЛЬНІ ВИКЛИКИ

This article examines the complex relationship between investment visas and tax residency within the context of increasing global mobility. As cross-border investments and the movement of high-net-worth individuals continue to grow, the process of determining tax residency has become more complicated and nuanced. The study investigates how countries use investment visa programs as strategic tools to attract capital, often by offering favorable tax regimes that blur traditional tax jurisdictional boundaries. While these programs are effective in drawing economic resources, they also raise ethical concerns and create opportunities for tax avoidance, thereby challenging the integrity of global tax systems. By analyzing current legal frameworks, the article seeks to clarify the complexities of tax residency in today's world. It addresses the challenges arising from the intersection of investment-driven immigration and tax law, emphasizing the difficulties in establishing clear tax obligations and residency status when individuals and their assets are dispersed across multiple juri sdictions. The ethical issues associated with these investment programs are also scrutinized, particularly the commercialization of citizenship and the risks of facilitating tax evasion. The article calls for a reevaluation of existing tax residency criteria, advocating for updates that reflect the realities of global mobility while ensuring legal certainty and fairness. Ultimately, the conclusions highlight the need for a more cohesive international framework to address the challenges and opportunities arising from the dynamic interplay between investment visas and tax residency. [ABSTRACT FROM AUTHOR]