Expatriate

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Expatriate

An employee who is a U.S. citizen living and working in a foreign country.

Expatriate

An employee at a company who is a citizen of another country. Some governments require companies hiring expatriates to show cause that the job could not be performed by a local citizen. Expatriates are generally subject to taxation only in the country where they are working, though citizens of the United States often must pay American taxes as well as local taxes, depending on their levels of income. See also: Foreign Tax Credit.
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The new rules state that expatriating individuals also must pay U.