The Resource The exceptional importance of getting an individual expatriation right

The exceptional importance of getting an individual expatriation right

Label
The exceptional importance of getting an individual expatriation right
Title
The exceptional importance of getting an individual expatriation right
Creator
Subject
Language
eng
Summary
An expatriation is relatively complex and requires actions both under U.S. immigration law and U.S. tax law. Failure to perform one or more of those required actions may result in additional onerous taxes, penalties, or even no expatriation, leaving the purported expatriate as a U.S. taxpayer (with all the attendant U.S. tax payment and filing obligations). This article examines Topsnik, 143 TC 240 (2014), an example of a failed expatriation, and briefly describes the current requirements to successfully expatriate from the United States
Citation source
In: Journal of international taxation. - New York. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Greenwald, L.J
  • Giardelli, L
  • Wilson, B.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • expatriate
  • residence
  • immigration
  • case law
Label
The exceptional importance of getting an individual expatriation right
Instantiates
Publication
Label
The exceptional importance of getting an individual expatriation right
Publication

Library Locations

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