Looking at the IRS, they have this:
which suggests ‘US national’ as a term covering people from American Samoa and the Commonwealth of the Northern Mariana Islands who have chosen not to apply for US citizenship.
I did not know that. You really do learn something new every day. 
For tax purposes they appear to be ‘aliens’, although that could be completely wrong…
Interesting, thanks for the extra info!
My grandad was Scottish, i’m hoping they’ll take pity on us northerners (so long as you live the reet side o’ the Waall o’course. Nee point lettin peeple from gyattsheed in, like).
A friend who owns a CLEVER Silicon Valley company filled me in on how he got his Italian dual citizenship. Apparently, Italy’s record keeping is in complete shambles so doing it on your own means months if not years of heavy lifting, travel, payments (bribes) and pestering. But for the rich, you just hire a company that takes care of all of that for you.
Generally you don’t. But its dependent on the specific tax treaties involved. Any given nation will have a treaty or agreement laying out tax details for cases of dual citizens, or foreign residents. Specifically to avoid double taxation. The only case where double taxation is expected is when there is no tax treaty. I spent a couple years working for a CPA who did the US end of a lot of dual citizen, green card holding, or work visa holding clients.
Off the top of my head I don’t think any of the tax treaties the US has with Europe run through the EU. So there’s no blanket setup. Everything is still on a country by country basis. And its usually pretty simple. You pay tax where you draw income or where you live. But there are wrinkles, like where those two thing conflict.
So as an example France, we had a lot of issues with a client who was a dual US/French citizen. There’s a tax treaty. A person residing in the US is taxed in the US. Residing in France, taxed in France. BUT the French government tries to tax you on property owned in the US. So this person was getting double taxed for their home in NY. While the US won’t tax you for real estate owned in France.
Having looked in the Irish dual citizen ship. If you’re paid by an American Company in America, and reside in America taxed in America. Irish based income, reside in Ireland. Taxed in Ireland. It gets confusing when you cross over. Irish based income in America taxed in America. But if you have an American based income but reside in Ireland. The US will try to double tax you. Property taxes are just paid to the country in question. The US won’t try to tax you on an apartment in Dublin. And Ireland won’t try to tax you on an apartment in Philly.
So for most of the countries in the world. Double taxation isn’t the rule (in either direction). But any gaps in the tax treaty. And there are always some. Which ever government can take advantage of that by double taxing you. Will.
All countries try to tax people who don’t even live there in one form or another.
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