Investment migration · Plain-English dictionary

Every term,
defined clearly.

From CBI to FATCA, naturalisation to due diligence — plain-English definitions reviewed by senior advisors. Use the A–Z jumps or the topic chips below to find your term.

Terms defined

updated as the field evolves

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All26 Programme type3 Legal · regulatory5 Tax4 Financial3 Process4 Compliance · KYC6 General1

C1 term

Common Reporting StandardCRS
An OECD framework for automatic exchange of financial-account information between participating tax authorities. The non-US counterpart to FATCA.

F1 term

Foreign Account Tax Compliance ActFATCA
A US tax-information-sharing regime requiring foreign financial institutions to report on accounts held by US persons. Has material implications for any US-connected investment-migration applicant.

T2 terms

Tax Residency
The legal status that makes an individual subject to taxation in a given country, typically determined by physical presence, domicile, or centre of vital interests — not by citizenship.
Territorial Taxation
A tax system that taxes only income generated within the country's borders, leaving foreign-source income untaxed. Operated by most Caribbean CBI states.

Every term,defined clearly.

Every term,
defined clearly.