Tuvalu

Recovered after an initial research pass skipped Tuvalu (source unreachable). RECOVERED, single-pass: direct primary-source read of Tuvalu's Income Tax Act 1992 — this is Tuvalu's principal (effectively only) direct-tax act. Its preamble states it is 'AN ACT TO IMPOSE A TAX ON TAXABLE INCOME, AND TO PROVIDE FOR THE COLLECTION AND MANAGEMENT OF THE TAX,' and its definition of gross income explicitly excludes amounts of a capital nature — an income base, not a net-worth base, with no separate wealth-tax provision anywhere in the Act. The cited URL is an NGO-hosted mirror, not itself a government domain (departing from this dataset's usual official-domain-first convention, documented transparently as with the Algeria entry) — the recovery pass also located apparent mirrors at tuvalu-legislation.tv and finance.gov.tv corroborating the text's authenticity, though only the icnl.org copy was directly read and quoted here.