(I would have made a 2nd edit but I just missed the one-hour edit window.)
Tax residency, as defined by nearly every country on earth, is spending 183 days or more in a country during a tax year.
You first mention 60 days in the quote above, then several pages later jump to 90 days. Where are you getting either of these numbers from?
Tax residency is defined differently by each country. In many countries you can become a tax resident without spending there a single day if you own (incl. via a company) or rent a property. Germany is a great example to this rule but there are many others, mostly European and other developed countries. There is only a couple of countries where you can consistently spend 180 days without getting taxed. Most countries' rules says that if you visit the country year by year then you can spend less than 180 days there without becoming a resident. The rules varies heavily by country.
You can remain in the safe zone if you:
- spend max. 90 days in a country but there are countries where you become a resident in 30 days ie. Switzerland
- do not own or rent a property in the country
- do not have a company in the country
- do not have a car in the country
- do not have a mobile phone in the county
- do not have an insurance from that country
- do not have a family in the country
- do not have a personal bank account in the country or if you have then make sure that you have far more bank accounts in other countries
In other words, if you're clearly just a tourist then you're safe. If you have any of these then you may be deemed a resident if you spend too much time there. I heard cases when people in Germany and Australia became tax residents because of a bank account or a P.O. box. Obviously those people also spent significant time (90+ days) in the country.
Furthermore, just because you're a non resident, it doesn't mean that your income is not taxable in the country you're visiting. For instance if you're trading from a country, let's say Singapore, then you could be taxed on your trading income. Only on those positions which were both opened and closed in Singapore. Needless to say, only if they find you, a tourist, interesting enough to ask many information about your financial and tax situation. It's highly unlikely just like LuisHK said. What I'm saying is just the law but it's highly unlikely to happen.
Consequently if you remain a tax non resident and you visit countries as a tourist for let's say 30 days and you trade from your hotel room while you have your tax residency in Panama, then there is a 99.99% chance that you won't pay tax anywhere.
) and if because of any reason they think that you may make taxable income while you're on a tourist visa then it will be really, really easy for them to ask some money.