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 […]

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 […]

Take 1: Digging The Foundation To Build The House Of US Residency-based Taxation

Thanks to @Tpsmyth01 for help in "Take 1: Digging The Foundation To Build The House Of US Residency-based Taxation" – Hosting a zoom call to discuss proposal and related matters […]

CARES Act Relief: How US citizen taxation leads to sending relief money to individuals outside the United States and denies relief money to individuals inside the United States

Introduction This post is based on my Quora answer to the question: “Do you agree with the policy of not issuing checks to US citizens who jointly file taxes with […]