Meeting a residency test in two countries is one problem. Having both countries actually assess tax on you as a resident, in the same year, is a different and more urgent one. When that happens, you're no longer just planning around the rules — you're in an active dispute, and the clock on how you respond matters as much as the facts themselves.

If you split your time between the U.S. and another country — or moved abroad but kept ties back home — you may meet the legal test for tax residency in both places at once. Dual residency is not automatically a problem, but it is a warning sign that your U.S. filing could be wrong if it is not addressed, and it can lead to the same income being reported as taxable in two countries with no relief unless you claim it correctly.

New York City skyline representing shadow payroll and cross-border tax compliance for global employees If you have a client who's working across borders — a US employee on assignment in London, a UK national temporarily in a New York office, or an executive splitting time between two countries — chances are “shadow payroll” has come up in conversation. It sounds like something out of a spy movie, but it's actually one of the most common (and most misunderstood) tools in globa

If you live or work abroad, there's a good chance you have a foreign retirement account — and the U.S. has its own rules for it that don't always match your host country's. From employer contributions being taxed before you retire, to reporting requirements that exist even when you owe zero tax, the gaps between systems catch a lot of expats off guard. Here's what you need to know.