Index/Topics/Tax Obligations for Dual Nationals

Tax Obligations for Dual Nationals

Dual nationals being subject to taxation and reporting rules in both the US and their other country of citizenship.

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7 results
Jan 7, 2026
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What legal and diplomatic limits constrain using seizures or naval interdictions to enforce commercial arbitration awards against sovereign states?

Using seizures or naval interdictions to enforce commercial arbitration awards against states collides with entrenched legal doctrines—sovereign immunity, treaty-based enforcement rules such as the Ne...

Jan 11, 2026

How does U.S. law address dual citizenship for elected federal officials?

U.S. law does not categorically bar dual citizens from serving as elected federal officials: constitutional age, residency and citizenship-duration requirements apply to Congress and the presidency, b...

Jan 10, 2026

What would the Dual Citizenship Disclosure Act require, and which members have sponsored or opposed it?

The Dual Citizenship Disclosure Act family of proposals would force members of Congress or candidates for federal office who hold citizenship in another country to disclose that status to ethics commi...

Jan 9, 2026

How would the Dual Citizenship Disclosure Act change congressional transparency and what legal challenges could it face?

The Dual Citizenship Disclosure Act would require candidates and Members to disclose any non‑U.S. citizenship on official campaign or congressional filings, inserting explicit public notice of foreign...

Jan 8, 2026

Which past federal officeholders have held dual citizenship and how did disclosures or political pressure affect their careers?

Dual citizenship among U.S. federal officeholders is uncommon but not unheard-of; public attention typically focuses less on confirmed cases and more on viral allegations and policy worries, with conf...

Jan 6, 2026

What historical laws targeted dual nationals and what were their outcomes?

A sequence of national laws and bilateral treaties from the late 19th through the mid-20th century deliberately targeted dual nationals by creating mechanisms for forced expatriation, renunciation, or...

Jan 5, 2026

Which federal offices in the U.S. explicitly require U.S. citizenship by the Constitution or statute?

The Constitution expressly imposes a citizenship qualification only for the presidency and vice presidency — the “natural born Citizen” requirement and a fourteen‑year residency condition — while Cong...