International contractors are generally not obligated to remit taxes to a country differing from their place of citizenship and residence, irrespective of the origin country of the company compensating them. Their tax liabilities are principally dictated by the tax regulations prevailing in their home country.   Taking the U.S. as a case point, firms in the U.S. are exempt from withholding U.S. tax amounts or detailing the earnings of their foreign contractors in tax reports. As stipulated by the IRS, incomes accrued by non-residential aliens for work executed outside U.S. boundaries qualify as foreign-sourced incomes, which bypass U.S. tax withholdings and reporting mandates.   Nevertheless, contractors relocating or dwelling in a foreign nation for protracted durations may incur tax liabilities in the host country. To illustrate, a contractor could attain U.S. tax resident status if they satisfy the substantial presence criteria within a calendar year, which entails residing in the U.S. for a minimum of 31 days in the ongoing year and 183 days across a span of three years, encompassing the present year along with the preceding two years.