Individuals in California who are considering becoming naturalized with dual citizenship or who may have children with dual citizenship should keep in mind that this may have implications for taxes and other issues. The United States taxes its citizens on their worldwide income, but it has tax treaties with a number of countries that prevent double taxation. People should check to see what their tax status would be with the other country where they are also a citizen.
As California residents may know, when an individual owes allegiance to two countries simultaneously, they are considered to be a dual national. Countries have laws that speak to this issue. In the U.S., the law does not deal with dual nationality other than to acknowledge it exists. When a foreign national becomes a U.S. citizen, the U.S. does not force the individual to choose.