When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to a...

中文翻译：

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南非居留权的终止：对自然人持有的英国不动产司法双重征税的批判性分析

当自然人不再是居民时，就被视为对全球资产的处置，并且必须计算资本收益。因居住地变更而征收的税款被称为...