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The U.S.A. is one of only a few countries that charges income taxes on the basis of mere citizenship though[www.irs.gov]. Same thing goes for green card holders. Most other countries use mere residency as the determinate factor regarding whether or not you have to pay, which means if you're not living in those countries you don't pay income taxes.
on the US side of the equation they are going to pay taxes on any income made on the property