- Person is a non-US/EU passport holder. Person has been granted an Elite visa for Thailand, a Golden visa for Dubai, and a C321 visa for Bali.
- Person has registered a US LLC as a non-resident for person's web development business. Person has no employees and is a one-man show.
- Person has spent 3 months in Dubai, 3 months in Bali, 3 months in Zurich, and 3 months in Phuket.
- Person is wondering about the tax residency of person's USA LLC. Person is also wondering if person's LLC is subject to taxes in any of the countries that person spends time in.
- Person is also wondering if person's LLC is subject to the Controlled Foreign Corporation (CFC) rule or the PE rule. If yes so in which country ?