Jackolantern
Registered Users (C)
Ok, that's what I thought. But it is interesting that in 1940-60s there was a law for citizens requiring to maintain their permanent residence for at least 5 years, according to this case (though frankly I just looked through it, did not read attentively). As for paying taxes, it is understandable. But I know that the US has "double-taxation" agreements with a number of countries. This means if taxes are paid in one country, under the Agreement, the same income is not subject to taxation in the other country - to avoid double payment.
Yes, there are tax treaties and other exemptions available to eliminate most or all of the US taxation on non-US income when you live outside the US. However, US citizens living abroad are still supposed to file returns with the IRS to report their worldwide income, and the returns should show the relevant adjustments to reduce or eliminate the US taxation.