Tax residency vs. physical presence: The four questions you must ask before making a country your home

An introduction to “tax residency” … Most people equate residency with physical presence. They assume that where you are physically presence determines where you live. They further assume that where […]

Physical presence as a necessary condition for being a US "resident" under the Internal Revenue Code

Introduction Every country in the world with the exceptions of Eritrea and the United States claim tax jurisdiction based on “residence”. Although the tests for “residence” may differ, “residence based […]

You Have Your Certificate Of Canadian Citizenship – What Next? Six Options For Newly Recognized Canadians

John Richardson, J.D. – August 13, 2026 Introduction and purpose This is the third of a series of posts to help you understand Canadian citizenship by descent. Canada’s Bill C-3 […]

Part 9 – Mr. FBAR And The Green Card: Aroeste v. United States – November 2023

Updated September 30, 2026 Introduction – Aroeste v. United States Who you are is different from what you must do! Filing the wrong kind of tax return (1040 instead of […]

Part 1 – Citizenship Matters: How The Lives Of “Free Trade Professionals”, Americans Abroad And Casablanca Overlap

Mexico City – September 2023 – A reminder that citizenship matters Last month I attended an Immigration Conference in Mexico City. It was organized by Buffalo immigration lawyer Joe Grasmick […]

Some US Citizens And Green Card Holders Resident In Belgium Are Excluded From Benefits Under The Tax Treaty Available To US Citizen Residents

Prologue Some Green Card holders and #Americansabroad living in Belgium are like Alice in her "Adventures In Wonderland". You see they have @taxresidency in the USA, but when they move […]

H.R. 5799 – Is it a #FATCA Same Country Exemption For Americans Abroad? – Let’s See

Introduction: July 12, 2022 – Is there hope for Americans Abroad? BREAKING: Rep Maloney's 'Same Country Exemption' #FATCA bill re-submitted– as an amendment to defense bill #DataBreach #HumanRights @RepMaloney @dinatitus […]