Tax Residency Assistant

About

Tax Residency Assistant (TRAsst) is a project designed to help determine a tourist's tax residency by analyzing their stay journal. The primary objective of this project is to implement best architectural practices. TRAsst operates as a self-contained system and does not rely on external services.

Getting started

$ cd trasst && make install

Open https://localhost/api in web browser and accept the auto-generated TLS certificate.

A list of available commands can be provided by running make in the project directory.

Next features

The following features are planned for future development in TRAsst:

• Implement specific handling of stay purposes. For example, stays for medical treatment or civil service should not increase the days counter.

• Add an estimation of a tourist's potential tax residency based on the analysis outcome.

• Introduce rule conditions that need to be evaluated before running the main checks. For instance, certain rules may have specific logic that should be verified after a particular year.

• Enhance the input Journal to include non-personalized data about the tourist, such as:

  • List of the tourist's citizenship countries
  • Current tax residency countries of the tourist
  • Country of workplace for the tourist
  • Countries where the tourist owns real estate
  • Primary country of family living for the tourist
  • Official income of the tourist
  • Tourist's fortune

  (this expansion is necessary to implement more sophisticated rules, such as checks for financial interests, center of vital interests, and other complex scenarios)

• Develop a tax residency optimizer to provide recommendations for the best next stay options. For example, suggesting moving to a country that allows for avoiding double taxation.

• Create an admin context to enable managers to configure country tax residency rules.

Would be nice to implement

• Domain & integration events
• Auto (implicit) DB transactions for CommandHandlers

Known design issues

• A mapping overhead: Domain\Entity → App\Result → Infra\ApiPlatform\Resource
• Direct domain exceptions mapping to HTTP codes
• PHP's \DateTime* dependencies in the Domain layer (possibly should be replaced by ValueObjects and Infrastructure service to operate them)
• API Platform's issue with deserialized object validation, instead of Request validation

License

Tax Residency Assistant is available under the MIT License.