

That probably explains why he wants to buy one despite being a citizen already. I’d guess he thinks it’ll mean he wont be taxed on overseas income either. Figuring out whether he’s currently paying any, and if so how much is left as an exercise for the interested reader.
It’s got to be something like that, there was something like $1.3m of machinery exports from an island populated by penguins. Someone was doing something naughty, and whilst the way these tarrifs are calculated is idiotic, it’s fun that it’s exposed sonething like this.