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Excellent text, Dr. Tersi.
I'm surprised hardly anyone is talking about this. Just from the comments, you can see how many people are in this situation. You've managed to perfectly cover a topic that not many people do.
I was able to understand the situations you explained very well. However, I have a question because the country I'm in is the UAE (United Arab Emirates). From your descriptions, the one that seems to fit me best is Dual Tax Residency. Today, I earn a salary and live in the UAE. I checked on the map that UAE-Brazil have an agreement. However, Brazil still considers the UAE a tax haven. I left Brazil on July 23 and have not left permanently. How should I proceed in this case? Do I have an obligation to declare income abroad in my Brazilian tax returns? And if so, will it be exempt? Thank you.
Best regards,
MS
Vinicius Tersi is a lawyer, specializing in International Tax Law.