More from The National:
Friday's best photos: from Saudi National Day to an Iraqi book market
Thursday's best photos: from Frankie the Dinosaur to a remote-controlled cockroach
Wednesday's best photos: from London Fashion Week to whales in Tasmania
Tuesday's best photos: from a typhoon seen from above to Chilean police dogs
Monday's best photos: from Dubai dhow racing to Oktoberfest parade
Sunday's best photos: from Taiwan earthquake to international book fair in West Bank
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What is double taxation?
- Americans living abroad file taxes with the Internal Revenue Service, which can cost hundreds of dollars to complete even though about 60 per cent do not owe taxes, according to the Taxpayer Advocate Service
- Those obligations apply to millions of Americans residing overseas – estimates range from 3.9 million to 5.5 million – including so-called "accidental Americans" who are unaware they hold dual citizenship
- The double taxation policy has been a contentious issue for decades, with many overseas Americans feeling that it punishes them for pursuing opportunities abroad
- Unlike most countries, the US follows a citizenship-based taxation system, meaning that Americans must file taxes annually, even if they do not earn any income in the US.