One of the countries with which Israel has signed a treaty on the subject of Double Taxation is the USA. There are some very interesting features affecting those who live in Israel and whom are also US citizens, green card holders, and US (tax) residents (known collectively as US persons). By way of introduction, US persons are subject to US taxation on their worldwide income regardless of where they live in the world. Most other countries in the world would only tax their residents to such an extent, rather than their citizens. The treaty contains sections that relate to different forms of