US: Substantial Presence Test

www.cstaxtrustestatesblog.com/2021/07/articles/tax/accidental-americans-must-pay-us-tax-on-worldwide-income-and-provide-detailed-us-tax-reporting/#page=1
bit.ly/3pOpK53
www.loeb.com/en/insights/publications/2022/04/are-you-a-us-person