More from The National:
Saturday's best photos: From Barry Keoghan's faceful of spaghetti to Groundhog Day
Friday's best photos: From an ice cave in New Hampshire to a bull in Mexico
Thursday's best photos: From Zuckerberg in US Senate to snow in Kashmir
Wednesday's best photos: From Up Helly Aa fire festival to the 17th King of Malaysia
Tuesday's best photos: From anniversary of Gandhi's death to French farmers' protest
Monday's best photos: From Lunar New Year preparations to turtle hatchings
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Killing of Qassem Suleimani
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
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.
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