Expatriate

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Expatriate

An employee who is a U.S. citizen living and working in a foreign country.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
References in periodicals archive ?
877 remains applicable only to people who expatriated prior to the enactment date (See.
However, despite the importance of technical competence for expatriated employees, it is also clear from the literature that applying those skills in a different cultural environment is not problem-free.
government has retained tax jurisdiction over expatriated U.S.