I was conjuring up vacation destinations when I saw that Pat Rafter was a Bermudian. There were several articles on how the marginal tax rate in Australia is 48%, and that Bermuda is a no income tax country. It was also mentioned that Rafter was awarded the Australian of the Year award by the government in 2002, despite his defection. At the ceremony, Rafter vowed to return his citizenship to Australia and move back now that he has collected his 40 million in prize and endorsement money, and hence, his annual income now is not nearly as enormous as in his prime. So two questions come to mind: 1) Does Rafter now live in Australia? 2) With all the players claiming residency in Monte Carlo and Bermuda tax havens, how do they get away with playing Davis Cup for a country with whom they have no citizenship?