The Accidental AmericanThe Accidental American
Too often, people who live outside the United States and are citizens of other countries discover that they're U.S. citizens as well and, therefore, owe U.S. taxes. Most countries have rules that allow the transmission of citizenship through descent, with the result that many individuals can be citizens of more than one nation. Rarely does this cause them any problems, as those nations tax people
November 1, 2011
Gavin F. Leckie
Too often, people who live outside the United States and are citizens of other countries discover that they're U.S. citizens as well and, therefore, owe U.S. taxes.
Most countries have rules that allow the transmission of citizenship through descent, with the result that many individuals can be citizens of more than one nation. Rarely does this cause them any problems, as those nations tax people on the basis of residence or location of assets in those countries.
The United States is unique, however, in that it imposes its taxes — on a worldwide basis — on its citizens regardless of where they live.1 There's a corollary: The imposition of a citizenship standard of taxation materially complicates the lives of Americans living...
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