tax is paid. In 2011, the United Nations Security Council passed a resolution condemning the collection of the Eritrean 'diaspora tax'. The governments of Canada and the Netherlands expelled Eritrean diplomats in 2013 and 2018, respectively, for collecting the tax. The parliaments of Sweden and the European Union have also expressed their intention to prohibit the practice there. considers all of its nonresident citizens as tax residents, except those who hold another nationality. However, it does not tax the foreign income of those who reside in countries that have tax treaties with Hungary. Nonresident citizens who do not satisfy these exceptions are taxed in the same manner as residents, at a flat rate of 15% on worldwide income, in addition to mandatory contributions of up to 18.5% on certain types of income. There is no minimum allowance or its equivalent in Hungary, meaning that all income is taxed. In this respect, Hungary is unique in Europe. taxes the foreign income, except salaries, of its nonresident citizens, at a reduced flat rate of 10% (general tax rates for residents are progressive from 5 to 25%). considers all of its citizens as residents for tax purposes, and taxes the worldwide income of its residents. However, it may not tax the foreign income of those who reside in countries that have tax treaties with Tajikistan. taxes the worldwide income of its nonresident citizens using the same tax rates as for residents. To mitigate double taxation, nonresident citizens may exclude some of their foreign income from work from U.S. taxation and take credit for income tax paid to other countries, and those residing in some countries with tax treaties may also exclude a few types of foreign income from U.S. taxation, but they must still file a U.S. tax return to claim the exclusion or credit even if they result in no tax liability. U.S. citizens abroad, like U.S. residents, are defined as "U.S. persons" and thus are also subject to various reporting requirements regarding foreign finances, such as FBAR, FATCA, and IRS forms 3520, 5471, 8621 and 8938. The penalties for failure to file these forms on time are often much higher than the penalties for not paying the tax itself. Like Eritrea, enforcement tactics used by the U.S. government to facilitate tax compliance include the denial of U.S. passports to nonresident U.S. citizens deemed to be delinquent taxpayers and the potential seizure