Dilemma of Tax Implementation for Dual Citizens
Abstract
Abstract: Dual citizenship is the result of the political struggle of globalist groups, this condition encourages countries to be able to adapt regulations to accommodate the demands of dual citizens. Empirically, dual citizens have rights and obligations regarding their citizenship status. This study focuses on discussing the obligations of dual citizens in paying taxes, because it is a strategic socio-economics issue for dual citizens, as well as the existence of political agreements between countries that recognize dual citizens. This study uses a literature study that specifically discusses dual citizen taxes in the United States (US). The results of the study show that US law states that every US citizen must file and pay US taxes every year. This even applies to every US citizen abroad who lives around the world. Dual US citizens tend not to face double taxation because of certain agreements made by the US with foreign countries. For example, the Totalization Agreement stipulates that countries around the world will not impose double taxation on American citizens abroad. This shows that the tax advantages and disadvantages of dual citizenship depend on the political policies between countries.
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