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Sorry - I'm afraid this doesn't answer my question. I understand what I owe in case I generate any income, and I am aware of the tax treaty.
My question was: I own 20% of a business that is worth $2.5M on paper based on a fundraising round. If I leave the U.S. or violate the 183 day rule, will I be taxed on this theoretical value of my equity (based on whatever tax rate applies)? In other words: Would me leaving the U.S. trigger a taxation event, resulting in me owing tax despite not selling my equity, simply b/c I would be leaving the U.S. tax jusisdiction?
You personally will not be taxed on the basis of your equity ownership whether or not you remain in the US. The only tax that will arise with respect to your equity is if you sell your shares and you have a capital gain. Until the sale occurs, there will be no tax on the equity.
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