# No Fiscal Localisation

Since, in a country where there is no fiscal host/node appointed or available or suspended or where fiscal hosting is terminated, the tax residents in such jurisdiction can only become subscribers to the Open Constitution AI network.

They do not become E-residents or E-tenants until a Fiscal Host is appointed in a region.&#x20;

Until the appointment, any commercial transactions between subscribers and the Open Constitution AI network are undertaken through the control of  IP Lessor SPV: Muellners ApS as a digital service.&#x20;

Therefore, the taxation protocols of the Open Treasury that govern SPV, Muellners ApS, are pursued in compliance with the local laws.


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