This term refers to the liability of a resident (a private person or a legal entity) to pay taxes/duties/fees charged in the country. As a rule, to become a tax resident of a particular jurisdiction, a foreigner needs to obtain the legal residence/citizenship status implying the right to move there. Having resettled to the country legally, one can apply for tax residency, enjoy the protection against all fiscal claims by other states, and exercise the right to avoid double taxation.