Digital Nomad Tax & Residency Glossary
- Tax Evasion — Tax evasion is a criminal offence under national law under which a person deliberately conceals income or facts to escape a legally owed tax.
- US Person — A US Person is a United States tax classification, defined by federal law, covering citizens, residents and certain domestic entities, estates and trusts.
- Voluntary Disclosure — Voluntary Disclosure refers to a formal tax compliance procedure through which a taxpayer reports past non-compliance to tax authorities under conditions set by national law.
