First, you can reside in any country while you are petitioning and applying for conditional permanent residency based upon the EB-5 process. Second, the requirement for the investor is that you have to authenticate the legal source of the investment funds and this can be done without the use of income tax returns. If the country you are residing in and the country of your nationality are governed by international tax treaties which avoid double taxation and may minimize your tax obligations then you may show you are in compliance with your foreign tax obligations.