While much of the world seems to have so far agreed that citizenship-based income taxation is unjust , the pandemic may push nations to re-consider the system as a means of tackling the deficit that many economies are facing.
India recently introduced its Tax Residency law and, while it differs from a citizenship-based taxation, there are some noticeable similarities. Under the law, non-resident Indians who do not pay income tax in the country they reside in must pay tax in India. This law only applies to Indians in specific countries that include the United Arab Emirates, Saudi Arabia, Bahrain, Oman, Brunei, Kuwait, the Maldives, Monaco, and Qatar.
However, the new law will not affect those with a foreign citizenship, providing an incentive for non-resident Indians to obtain a second citizenship (and give up their Indian citizenship) to protect their wealth.