CEOPRENEUR Atlas

Glossary and Policy Legend

This page defines category and policy labels used by the Atlas directory model.

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City Native

Measured directly at city level where objective city granularity exists.

city_native

Country Native

Country-level data is primary and shown as the authoritative baseline.

country_native

Country Proxy For City

Country-level values are displayed as proxy where scalable city data is unavailable.

country_proxy_for_city

Hybrid

Combines city measurements and country framework/governance context in one panel.

hybrid

Enrichment Only

Informational signal; not treated as a core decision metric.

enrichment_only

Tax basis (tax_basis)

How a location treats the foreign-source income of someone resident there. The four values are deliberately distinct — they describe different burdens, not degrees of one.

Territorial

Only locally sourced income is taxed; foreign income stays outside the tax base whether or not it is brought in. Some territorial systems carve out foreign investment income — the profile note names the carve-out where one exists.

territorial

Remittance basis

Foreign income is taxed when it is brought into the country. Not the same as territorial: the tax is deferred rather than avoided, and someone living there has to remit to cover their costs.

remittance

Worldwide

Residents are assessed on foreign income as it arises, wherever it is kept. Special regimes for new arrivals may soften this for a limited period without changing the basis itself.

worldwide

No income tax

There is no personal income tax at all, so the territorial question does not arise. Distinct from territorial on purpose: nothing is taxed rather than only local income.

none

Climate

city_native

Default policy: Measured directly at city level where objective city granularity exists.

Environment

hybrid

Default policy: Combines city measurements and country framework/governance context in one panel.

Nature

country_proxy_for_city

Default policy: Country-level values are displayed as proxy where scalable city data is unavailable.