Tax-residency-tracking apps signal a broader transformation in wealth management. Offshore finance depends on digital infrastructure that converts movement through space into a strategic asset. Offshore finance, once anchored on the idea of distant secrecy jurisdictions, now extends into everyday devices.
^ John C.P. Goldberg & Benjamin C. Zipursky, Thoroughly Modern Tort Theory, 134 Harv. L. Rev. F. 184, 189 (2021).
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