Individual investors are usually considered tax residents of the country where they are a citizen, pay income tax, or have a permanent place of residence. It’s possible to be a tax resident of several countries (double residence).
Legal entities are usually considered tax residents of the country of their incorporation or registration, or the location of their permanent headquarters.
Please note that each country has its own rules for determining tax residency both for individuals and companies.
Disclaimer: Information provided hereof is provided for information purposes only and shall not be regarded as legal or tax advice.