The United States uses a form of “deemed tax residency“.
The Internal Revenue of the United States deems that all “individuals” (wherever they live in the world – including citizens and residents of other countries) except “nonresident aliens” are subject to taxation in the United States on their world wide income.

One qualifies as a “nonresident alien” unless one is a:
1. A U.S. citizen
2. A U.S. resident as defined by Internal Revenue Code Sec. 7701(b)

Interestingly, the Internal Revenue Code neither defines citizenship, nor specifically mandates “citizenship-based taxation“. (By imposing taxation on all individuals, the United States imposes taxation on all citizens.)

Internal Revenue Code S. 7701(b)
Section 7701(b) describes the conditions under which one who is NOT a U.S. citizen becomes a “resident” of the United States for tax purposes. It defines the degree of physical connection one must have with the United States to become a “tax resident”. At the risk of oversimplification, a “non-citizen” becomes a “resident” and subject to “worldwide taxation” if he/she:

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