The Resource Expatriation : the American's tax experience in Canada
Expatriation : the American's tax experience in Canada
Resource Information
The item Expatriation : the American's tax experience in Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Expatriation : the American's tax experience in Canada represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Only two governments in the world - the United States and Eritrea - subject their citizens to comprehensive worldwide taxation regardless of where they live. There are more Americans living in Canada than in any other foreign country. While the two countries have generally similar income tax systems, there are a number of areas of incompatibility. As a result, US citizens living in Canada encounter significant limitations on their ability to carry on their activities or plan their affairs, compared with non-US citizens. In addition, the reporting burden imposed by the US Internal Revenue Service is heavy, and growing. A more aggressive enforcement policy in recent years has induced increasing numbers of Americans abroad to relinquish their US citizenship or green-card status. This article discusses the history of this phenomenon, and the tax consequences for Americans in Canada who give up their US status
- Language
- eng
- Label
- Expatriation : the American's tax experience in Canada
- Title
- Expatriation : the American's tax experience in Canada
- Language
- eng
- Summary
- Only two governments in the world - the United States and Eritrea - subject their citizens to comprehensive worldwide taxation regardless of where they live. There are more Americans living in Canada than in any other foreign country. While the two countries have generally similar income tax systems, there are a number of areas of incompatibility. As a result, US citizens living in Canada encounter significant limitations on their ability to carry on their activities or plan their affairs, compared with non-US citizens. In addition, the reporting burden imposed by the US Internal Revenue Service is heavy, and growing. A more aggressive enforcement policy in recent years has induced increasing numbers of Americans abroad to relinquish their US citizenship or green-card status. This article discusses the history of this phenomenon, and the tax consequences for Americans in Canada who give up their US status
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 61 (2013),
- http://library.link/vocab/creatorName
-
- Nightingale, K
- Turchen, D
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- expatriate
- voluntary disclosure
- FATCA
- enforcement
- immigration
- exit tax
- transfer tax
- collection of tax
- penalties
- double taxation
- Label
- Expatriation : the American's tax experience in Canada
- Label
- Expatriation : the American's tax experience in Canada
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Expatriation--the-Americans-tax-experience-in/cZcKWo8dKGM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Expatriation--the-Americans-tax-experience-in/cZcKWo8dKGM/">Expatriation : the American's tax experience in Canada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Expatriation--the-Americans-tax-experience-in/cZcKWo8dKGM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Expatriation--the-Americans-tax-experience-in/cZcKWo8dKGM/">Expatriation : the American's tax experience in Canada</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
