The Resource Shameful double taxation of individual expatriates
Shameful double taxation of individual expatriates
Resource Information
The item Shameful double taxation of individual expatriates 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 Shameful double taxation of individual expatriates 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
- Pursuant to Code Sec. 877A, special tax rules apply to "covered expatriates." A covered expatriate is generally any U.S. citizen who relinquishes citizenship or any long-term resident who gives up his green card, if such individual (1) has an average annual net income tax liability for the five years immediately preceding the deemed expatriation that exceeds $147,000; (2) has a net worth of $2 million or more on the date of expatriation; or (3) fails to certify under penalties of perjury that he has complied with all U.S. federal tax obligations for the preceding five years or to provide such other evidence as the Secretary of the Treasury may require. This article describes the double tax problems of individual expatriates which might ensue
- Language
- eng
- Label
- Shameful double taxation of individual expatriates
- Title
- Shameful double taxation of individual expatriates
- Language
- eng
- Summary
- Pursuant to Code Sec. 877A, special tax rules apply to "covered expatriates." A covered expatriate is generally any U.S. citizen who relinquishes citizenship or any long-term resident who gives up his green card, if such individual (1) has an average annual net income tax liability for the five years immediately preceding the deemed expatriation that exceeds $147,000; (2) has a net worth of $2 million or more on the date of expatriation; or (3) fails to certify under penalties of perjury that he has complied with all U.S. federal tax obligations for the preceding five years or to provide such other evidence as the Secretary of the Treasury may require. This article describes the double tax problems of individual expatriates which might ensue
- Citation source
- In: International tax journal. - Chicago. - Vol. 37 (2011), no. 4 ; p. 5-8, 57
- http://library.link/vocab/creatorName
- Miller, M.J
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- deferral
- anti-avoidance
- double taxation
- expatriation rules
- Label
- Shameful double taxation of individual expatriates
- Label
- Shameful double taxation of individual expatriates
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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/Shameful-double-taxation-of-individual/9wwF2KMmQiI/" 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/Shameful-double-taxation-of-individual/9wwF2KMmQiI/">Shameful double taxation of individual expatriates</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/Shameful-double-taxation-of-individual/9wwF2KMmQiI/" 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/Shameful-double-taxation-of-individual/9wwF2KMmQiI/">Shameful double taxation of individual expatriates</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>
