The United States (nearly alone) taxes on the basis of citizenship, not just residence. An American in Istanbul under Law 7582 still files the 1040, FBAR, and Form 8938, and still owes US tax on worldwide income, softened only by the FEIE and (where foreign tax was actually paid) the foreign tax credit. Every regime comparison an American reads should be re-run with this layer added back in.
Citizenship-based taxation
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