Panel session – US Expat Tax Conference from Deborah Hicks on Vimeo. Should taxation be based on the “circumstances of your birth” or the “circumstances of your life”? President Obama […]
Introduction In a world of information exchange (FATCA and CRS), fiscally challenged governments (United States and other Western Democracies) and expanding notions of taxation (GILTI, France Digital Tax, etc.), your […]
Introduction – All The World Is A Multiple Choice Test Q.1 – A tax resident of the United States is taxable on his worldwide income. According to the Internal Revenue […]
Here is the scenario that this post is addressing: An individual becomes a permanent resident of the United States (meaning that he has a Green Card). He lives in the […]
What is domicile? About domicile … Domicile is an old “common law” concept. Domicile is NOT the same as “residency” (although it might include residency). Domicile is NOT the same […]
Introduction The search for second passports and #offshore havens https://t.co/mFWja1CR87 via @FT – how the #CRS and #FATCA have created @TaxHavenUSA — John Richardson – lawyer for "U.S. persons" abroad […]
How #taxresidency in Canada is understood by @OECDTax for the Common Reporting Standard https://t.co/1M23xcaf2c — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) December 21, 2016 Let’s begin with […]
An introduction to “tax residency” … Most people equate residency with physical presence. They assume that where you are physically presence determines where you live. They further assume that where […]
Purpose Of This Post – The “Readers Digest” Version Through the #FATCA IGAs the U.S. has effectively (1) forced other countries to build an extra-territorial jail for those found to […]
Financial And Mobility Planning For “US Persons” With US/Australia Dual @TaxResidency https://t.co/RKhWwQZzzq — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) July 26, 2022 US citizenship taxation has made US […]