Tag Archives: ACA Global

Video of May 2, 2014 Toronto debate on Citizenship taxation of #Americansabroad – Professor Michael Kirsch and Dr. Bernard Schneider

As you know, on May 2, 2014 ACA Global Foundation sponsored a debate on “21st Century Taxation of Americans Abroad: Citizenship-based taxation vs. Residence-based taxation. The debate featured Professor Michael Kirsch of Notre Dame University law school and Dr. Bernard Schneider of Queen Mary University in London, UK.

The debate has previously been discussed here and here. In addition, I used the ideas in the debate for a separate post on question of what connection to the United States should be required to justify citizenship taxation.

The video of the debate as been released and is referenced in the above tweet.

I reiterate my thanks to ACA Global, Professor Kirsch and Dr. Schneider.

I welcome your comments.

Taxation of #AmericansAbroad in the 21st Century: “Country of birth” Taxation vs. “Country of Residence” Taxation

Prologue – The “Story Of The Century

Since July 1, 2014, the United States via threats threats of the FATCA Sanction, has begun a “world wide hunt” for people born in the United States. The U.S. legal justification is two-fold:

1. Those born in the United States are U.S. citizens.

2. Citizens of the United States are obligated to pay taxes to the United States regardless of where they live in the world. Furthermore, regardless of where they live, the U.S. government has the right to control their lives and activities under the guise of “citizenship-based taxation”.

As the article referenced in the above tweet makes clear, many people “claimed” by the United States have never had any connection to the United States except that they were born there. The article includes:

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#Americansabroad: Thoughts on the May 2/14 Toronto Conference on CBT vs. RBT – #FATCA #FBAR

The May 2, 2014 Toronto Conference on U.S. citizenship-based taxation was a great success. As the ACA Global announcement of results describes the morning and afternoon had separate themes and participants.

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Conference on “Citizenship-based taxation” – May 2/14 Toronto, Canada

I am very proud to participate in (what I believe to be) the first ever conference organized to debate issues surrounding “citizenship-based taxation”. The conference has been organized by “ACA Global“. The conference was reported on the Maple Sandbox blog as follows:

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