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Substantial Presence TestInternal Revenue Service 2022-2025

Btsummary Business 2022-2025 Form

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good afternoon this is Sean Golding with Golding and Golding here to discuss the basics of international taxation we get lots of questions at our firm uh we specialize almost exclusively in offshore disclosure uh unreported foreign accounts from prior years uh the disclosure programs expatriation but we get a lot of basic International tax questions there's a lot of uh misinformation online and so we thought we would provide sort of a primer on International taxation it's by no means comprehensive it's just to give you kind of a taste of what to look for some issue spotting help things like that so first things first right the United States unlike almost every other country across the globe follows what's called a citizenship based taxation model uh most countries do residency based taxation which basically means you live in a country you're considered what's called a permanent resident of that country typically more than 6 months you res

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