While that's probably right in spirit most of the time for simple taxes, this entirely depends on the tax treaty. Other factors to think about: - not all coun

While that's probably right in spirit most of the time for simple taxes, this entirely depends on the tax treaty. Other factors to think about: - not all countries have tax treaties, the default is you owe in both places - tax deferment schemes complicate things (e.g. 401(k)), the countries won't look at this income the same way - some tax treaties require specific actions, missing these may leave you owing - not all income types will be treated the same way in both jurisdiction (e.g. cap gains, rental properties,etc.) - etc.