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It certainly isn't impossible for nations to tax foreign individuals operating companies locally without a corporate tax. A way would be:

a) similar to KYC laws, make knowing all persons who own part of a company mandatory, regardless of how many structures (corporations, trusts, whatever) you have to go through.

b) preemptively tax every individual on profits/salaries/perks/payments from the company at some established rate.

c) come tax season, ask for a global income statement from everyone taxed. Adjust their taxes based on whatever bracket they land in.



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