The purpose of a tax treaty, which sets its own criteria for the definition of domicile is to assign to one of the two countries on the person's home, so the extent of its tax liability.
Thus, if the tax agreement you are not French resident, the IRS will tax you on all your property but possibly some such as real estate.
Thus, as the country you are an expatriate, the rules for elimination of double taxation will vary depending on the tax agreement has been reached so you do not pay tax twice on the same income or even good.
To determine the tax residence, the agreement will state a number of criteria. Just one of these successive criteria is met for the fiscal domicile is determined. Thus, it should watch the second criterion only if the first is not completed and so on.
Then you will just have to read the Convention on income to you to know their place of taxation and taxation.
careful to check that the Convention deals with the proper tax! Indeed, even if there is agreement on the IR, that is not concerned with the ISF or inheritance tax! caution so ...
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