What Is Meant By The Double Taxation Of Americans Abroad? On February 12, 2025 I hosted an “X Spaces“. The intended purpose was to discuss Professor Avi-Yonah’s new paper “Should […]
In 2024 the Republicans Overseas Tax Committee created the following proposal for separating U.S. citizenship from U.S. tax residency. The proposal is three parts which are: 1. A Legislative Fix […]
Question For Americans Abroad: Did you know that "certain" U.S.citizens can renounce U.S. citizenship and then live up to 182 days a year in the USA, not be taxable by […]
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 – Counsellor for US persons abroad […]
How #taxresidency in Canada is understood by @OECDTax for the Common Reporting Standard https://t.co/1M23xcaf2c — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) December 21, 2016 Let’s begin with […]