Retirement Tax Services Podcast

All things international tax with Matthew Green

Mar 16, 2026
Matthew Green, a dual American-British international tax practitioner who helps expats with foreign reporting and PFIC issues. He discusses U.S. citizenship-based taxation and why specialists matter. Learn when to hire cross-border advisors, risks of PFICs and foreign funds, and how country-specific rules can create planning opportunities.
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ANECDOTE

How Matthew Became An International Tax Specialist

  • Matthew discovered his US citizenship decades after birth while working in Qatar and then used the Streamlined Program to catch up on delinquent returns.
  • That experience led him to study tax at the University of Denver and specialize in helping Americans abroad regularize filings and navigate international tax issues.
INSIGHT

US Taxes Citizens On Worldwide Income

  • The US taxes based on nationality, not residence, so citizens and green card holders must report worldwide income wherever they live.
  • This unique US approach contrasts with most countries that tax residents on worldwide income, making US expat compliance pervasive.
INSIGHT

Information Return Penalties Are Severe

  • Many foreign business entanglements require US information returns and penalties can be steep, commonly cited as $10,000 for late/missing filings.
  • Compliance risk often outweighs tax savings, so reporting foreign entities properly is critical to avoid large fines.
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