What is a US Citizen in the context of taxation? This is defined by US immigration laws and generally means any person who is a US citizen, US national, asylee,...
What is the Green Card test? If an individual is a permanent resident alien (i.e. a green card holder) at any time during the calendar year,...
What is the Substantial Presence Test? The substantial presence test is the only method that may be used to determine the tax status of a non-U.S....
