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A photorealistic depiction of a modern office scene representing the concept of tax residency. In the foreground, a diverse group of three business professionals—one Asian, one Caucasian, and one Middle-Eastern—all dressed in smart business attire, are engaged in a discussion around a sleek conference table filled with documents and a laptop. The middle ground features a large window showing a panoramic view of Singapore's skyline, showcasing iconic buildings like Marina Bay Sands against a bright blue sky. In the background, subtle elements of charts and graphs on a wall-mounted screen highlight financial data, creating an atmosphere of professionalism and focus. Soft, natural lighting filters through the window, enhancing the warm and inviting mood of the workspace, emphasizing the importance of tax residency for foreign owners in Singapore.