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Dr. Edson, good afternoon!
First of all, congratulations on the excellent material you have made available.
Does a person who has rental income in Brazil, residing abroad (New York), and who has left the country definitively, duly notified to the IRS, also pay tax on this income in the country where they are currently residing?
In other words, does he need to notify the US government of the amount he receives from renting in Brazil and add that to the amount he receives in the US and pay tax there?