<P> In some cases, multiple citizenship can create additional tax liability . Most countries that impose tax normally base tax liability on source or residency . Some countries tax their non-resident citizens on foreign income; examples include the United States and Eritrea . </P> <Ul> <Li> Residency: a country may tax the income of anyone who lives there, regardless of citizenship or whether the income was earned in that country or abroad (most common system); </Li> <Li> Source: a country may tax any income generated there, regardless of whether the earner is a citizen, resident, or non-resident; or </Li> <Li> Citizenship: a country may tax the worldwide income of its citizens, regardless of whether they reside in that country or whether the income was sourced there (as of 2012: only the United States and Eritrea). A few other countries tax based on citizenship in limited situations: Finland, France, Hungary, Italy, and Spain . </Li> </Ul> <Li> Residency: a country may tax the income of anyone who lives there, regardless of citizenship or whether the income was earned in that country or abroad (most common system); </Li> <Li> Source: a country may tax any income generated there, regardless of whether the earner is a citizen, resident, or non-resident; or </Li>

How many passports can a british citizen hold