The situation in Toronto appears clear for both Bernardeschi and Insigne. They both want to leave, but with a difference. Because Lorenzo Insigne may have already had tax residency in the US for two years. Why? Insigne signed a contract with the Major League Soccer team in January 2022, making the contract effective on July 1 of that year. Technically speaking, living in a given country requires 183 days, that is, 50% plus one day of the calendar year. In 2022, barring special situations, the former Napoli player spent exactly 183 days, from July 1 to December thirty-first.
Source: Tutto Mercato Web
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