不需要兩國財長天天見麵, 出個文件就完了。

http://www.irs.gov/Individuals/International-Taxpayers/The-Effect-of-Tax-Treaties

If you are a dual resident taxpayer, you can still claim the benefits under an income tax treaty. A dual resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence.

If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U.S. income tax. For purposes other than figuring your tax, you will be treated as a U.S. resident. For example, the rules discussed here do not affect your residency time periods.

所有跟帖： 

• the issue here is: no one is able to be determined if he/she is‘ -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 20:49:51

• http://en.wikipedia.org/wiki/Domicile_%28law%29 -檸檬椰子汁- ♂ (26 bytes) () 03/16/2015 postreply 20:57:39

• how about 'place of incorporation'? -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 21:04:29

• 嗬嗬，每個人都成立公司，自己給自己當CEO，跑步進入共產主義。 -檸檬椰子汁- ♂ (274 bytes) () 03/16/2015 postreply 21:09:05

• OK, good night! -希臘孤客- ♂ (0 bytes) () 03/16/2015 postreply 21:10:31