The Resource The expatriation tax regime : surprises, problems, and planning techniques

The expatriation tax regime : surprises, problems, and planning techniques

Label
The expatriation tax regime : surprises, problems, and planning techniques
Title
The expatriation tax regime : surprises, problems, and planning techniques
Creator
Subject
Language
eng
Summary
The Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008 adopted new tax rules for expatriates, i.e., persons ceasing to be U.S. citizens or long-term green card holders. A key feature of these rules is an exit tax, meaning that the expatriate is taxed on a mark-to-market basis and also deemed to receive certain deferred income. Another key feature is an inheritance tax applicable to the expatriate's future gifts or bequests to U.S. persons. The expatriation tax rules have been the subject of substantial discussion, in the professional literature and elsewhere. This article highlights pre-expatriation compliance, pre-expatriation gifts, post-expatriation estate planning, the treatment of deferred compensation, and other issues
Citation source
In: Tax management international journal. - Arlington. - Vol. 42 (2013),
http://library.link/vocab/creatorName
McCann, J.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • expatriation rules
  • exit tax
  • inheritance tax
  • tax compliance
  • estate planning
Label
The expatriation tax regime : surprises, problems, and planning techniques
Instantiates
Publication
Label
The expatriation tax regime : surprises, problems, and planning techniques
Publication

Library Locations

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