Most immigration lawyers are no better on international tax matters than the average person at the neighborhood pub on a lazy Saturday afternoon.

The US is rather unique — albeit not the only country — to have its citizens resident abroad subject to taxation/tax code in the country of citizenship even for income generated only outside of the country of citizenship. Even if the US citizen has never stepped into the US and has never made any money in the US, the US citizen with income abroad is subject to taxation (inclusive of tax filing requirements) in the US with limited exception. Taxing one’s own citizens resident abroad for income generated outside of the country of citizenship is not common. At one point it was said the US was in the same group as North Korea and Eritrea in this regard but you would be hard pressed to add more than 1-4 additional countries to the special group that included the US, North Korea, Eritrea but very few (if any) other countries at that time.