This is true in the case of American citizens, as well as in many other countries in special cases (mostly to prevent people moving to "tax havens"). Otherwise

This is true in the case of American citizens, as well as in many other countries in special cases (mostly to prevent people moving to "tax havens"). Otherwise it is not true, and the other countries in Europe and the Americas that I'm familiar with work on the basis of spending 183 nights within the territory, or having your primary business interest within that country. Of course the laws are long, varied and full of exceptions.