resident&citizen

问题如下：

Johnson is a tax adviser who provides tax awareness advice to private clients. One of Johnson’s clients is Lily, who is an American citizen and lives in the United States.

Lily is considering becoming a resident of Hong Kong, which operates under the territorial tax system while maintaining his US citizenship. He contacted Johnson to discuss the tax implications related to potential changes in residence. He asked Johnson the following tax-related questions:

As a US citizen, if I become a Hong Kong resident, would I be taxed (1) only on income earned where I am a resident, (2) only on income earned where I am a citizen, or (3) on all income earned worldwide?

The most appropriate response to Lily’s tax-related question is:

选项：

only on income earned where Lily is a resident.

only on income earned where Lily is a citizen.

on all income earned worldwide.

解释：

C is correct. If Lily becomes a resident of Hong Kong but maintains U.S. citizenship, any income he receives worldwide will be subject to U.S. taxes, because the U.S. is one of the few countries that tax citizens globally, regardless of where they live how.

C是正确的。 如果Lily成为香港居民但保持美国公民身份，则他在全球范围内获得的任何收入都将缴纳美国税，因为美国是少数几个在全球范围内对公民征税的国家之一，无论其居住地如何。