The teaching of Topsnik 2 – 2016: #Greencard expatriation and the S. 877A “Exit Tax”

What! You want to abandon your Green Card and leave the USA! Reverse Immigration: How IRS Taxes Giving Up Green Cards via @forbes – Leaving the USA? The USA wants YOUR ASSETS! — Citizenship Lawyer (@ExpatriationLaw) May 22, 2017 Introduction – Introducing Gerd Topsnik – The World According to Facebook Discussion on Topsnik, tax […]

The teaching of Topsnik 1 – 2014: Taxation for #GreenCard @TaxResidency and “tax treaty tiebreakers”

Introduction This is part of a series of posts on: (1) “tax residency“, (2) the use of “treaty tiebreakers” when an individual is a “tax resident” of more than one jurisdiction and (3) how to use “treaty tiebreakers” to end “tax residency” in an undesirable tax jurisdiction. Topsnik 1: It’s about the taxation (not expatriation) […]

Travel Documents: Canadian citizens need either a U.S. or Canadian passport to enter Canada by air (or by land)

This post is a reminder for Canadian citizens traveling outside of Canada who wish to return to Canada by air! YOU NEED THE RIGHT KIND OF “TRAVEL DOCUMENT” TO RETURN TO CANADA! Section 6 of Canada’ Charter of Rights and Freedoms guarantees the right of Canadian citizens to enter Canada. 6. (1) Every citizen of […]

Part 1: South Africa is NOT attempting to compete with USA by challenging the US monopoly on citizenship-based taxation

As goes taxation, so goes civilizations This is Part 1 of my posts discussing the South Africa situation. Part 2 is here. The problem is NOT “worldwide taxation”. The problem is imposing “worldwide taxation” on people who don’t live in… — Citizenship Lawyer (@ExpatriationLaw) September 7, 2017 There have been a number of suggestions […]

The biggest cost of being a “dual Canada/U.S. tax filer” is the “lost opportunity” available to pure Canadians

The reality of being a “DUAL” Canada U.S. tax filer is that you are a “DUEL” tax filer “It’s not the taxes they take from you. It’s that the U.S. tax system leaves you with few opportunities for financial planning”. I was recently asked “what exactly are the issues facing “Canada U.S. dual tax filers?” […]

Why is the United States imposing an “Exit Tax” on the Canadian pensions of Canadian citizens living in Canada?

This post is based on (but is NOT identical to) a July 17, 2017 submission in response to Senator Hatch’s request for Feedback on Tax Reform “Re the impact of the S. 877A “Exit Tax” on those “Americans living abroad” who relinquish U.S. citizenship: Why is the United States imposing an “Exit Tax” on their […]

Jackie Bugnion 2017 Residence Based Taxation: To Chairman Hatch’s request for tax reform proposals

Introduction: It’s tax reform season and Senator Orrin Hatch wants to hear from you (again) As reported on the Isaac Brock Society and other digital resources for those impacted by U.S. taxes, you have until July 17, 2017 to tell Senator Hatch what you think needs to be changed in the Internal Revenue Code. After […]

Morales-Santana: U.S. Supreme Court makes it harder for people “born abroad” to U.S. citizen parent(s) to become citizens

The “Readers Digest” Version … The effect of the Supreme Court decision in Morales-Santana (restricting U.S. citizenship) — John Richardson – Citizenship Lawyer (@ExpatriationLaw) December 5, 2017 and now on to the post … ____________________________________________________________________________________________ Prologue:U.S. citizenship is not as attractive as it was Making Choice to Halt at Door of Citizenship […]

Determining Tax Residency In the United States: Citizenship and other forms of deemed tax residence

Introduction The search for second passports and #offshore havens via @FT – how the #CRS and #FATCA have created @TaxHavenUSA — Citizenship Lawyer (@ExpatriationLaw) May 20, 2017 The advent of the OECD Common Reporting Standard (“CRS”) has illuminated the issue of “tax residency” and the desire of people to become “tax residents of  more […]