10-Oct-18
Primer on U.S. Taxation of Non-Citizens
Take-Away: The U.S. subjects its citizens to U.S. federal income tax and transfer tax on their worldwide income and assets. But the U.S. distinguishes between a U.S. citizen and a non-U.S. citizen, resident or non-resident, for U.S. taxation purposes. Not all resident non-U.S. citizens can escape U.S. federal income and transfer taxes on their worldwide […]
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