The most common and most likely answer to this crossword clue is the 8 plus 7 letter word INTERNAL REVENUE
I've seen this crossword clue in The Times
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
Buddy explains!
The straight part
We know that "tax abroad" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case tax abroad = internal revenue.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.