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Terms you will hear

Tax residency
The country where you are taxed on everything you earn worldwide. It depends on where you live and have your interests, not on your passport.
183-day rule
A common test: spend more than 183 days a year in a country and you are tax resident there. Each country adds nuances.
Centre of vital interests
Where your business, income and family are. It can make you resident even if you spend few days there.
Territorial taxation
The country only taxes what is earned inside it. Income from abroad is free. Examples: Panama, Paraguay, Costa Rica.
Remittance basis
Income earned abroad is only taxed if you bring it into the country. Examples: Malta, Thailand, Mauritius.
Non-dom
Resident but not domiciled. In Cyprus, for example, there is no special tax on dividends and interest for 17 years.
Lump-sum regime
You pay a fixed amount a year on your foreign income, as in Italy or Greece, whatever you earn.
Substance
Your company really exists where it says: office, decisions and people. Without substance, the company is taxed where it is run.
Controlled foreign company rules
Rules that let your country tax the profits of your company in a low-tax country as if they were yours.
Exit tax
Tax on the unrealised gain of your shares when you stop being resident. In Spain, from €4M, or €1M in one company with more than 25%.
Tax haven blacklist
Spain's list of non-cooperative jurisdictions. A Spaniard who moves to one stays taxable in Spain that year and the next four.
Tax treaty
An agreement between two countries so you do not pay twice on the same income and to decide which one treats you as resident.
Tax residency certificate
Official document from the country where you live proving you are tax resident there. Your best evidence for your old tax office.
Free zone
Area with a special tax regime. In the UAE, free zone companies pay 0% on qualifying income.
Permanent establishment
A fixed presence of a foreign company in a country (office, agent) that makes it taxable there.