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The United States has not entered into an income tax treaty with Taiwan While this does not preclude a person who is considered a US person and earning income in Taiwan and paying taxes in Taiwan to take a foreign tax credit in the United States for taxes paid in Taiwan it can have other negative implications.
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5 USCosta Rica Tax Treaty One important thing to note for expat taxes is the US and Costa Rica do not have an income tax treaty though they do have an agreement whereby they exchange information.