Expatriate Services
An expatriate is anyone living in a country different from their citizenship. Often, it refers to professionals sent abroad by their companies. Legally, in some countries, expatriates can receive favorable tax treatment if they intend to return to their home country within 5 years.
Taxation depends on the type of visa. For instance, individuals on a student visa (F-1) in the U.S. are treated as non-residents for tax purposes and might receive special deductions not available to other non-residents.