The Resource Old habits die hard : should the United States abolish citizenship-based taxation?

Old habits die hard : should the United States abolish citizenship-based taxation?

Label
Old habits die hard : should the United States abolish citizenship-based taxation?
Title
Old habits die hard : should the United States abolish citizenship-based taxation?
Creator
Subject
Language
eng
Summary
The dramatic rise in citizenship renunciations by US nationals living overseas is likely pegged to increasingly stringent reporting requirements in particular and to the regime of citizenship-based taxation (CBT) in general. In this paper, the author maintains that the United States should consider scrapping CBT in favour of residence-based taxation (RBT), which is employed by every other OECD member country
http://library.link/vocab/creatorName
Hammer, M
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • citizenship
  • individual income tax
  • residence principle of taxation
Label
Old habits die hard : should the United States abolish citizenship-based taxation?
Instantiates
Publication
Extent
8 p.
Label
Old habits die hard : should the United States abolish citizenship-based taxation?
Publication
Extent
8 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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