The Resource The increased cost of expatriation : Congress again tightens the rules

The increased cost of expatriation : Congress again tightens the rules

Label
The increased cost of expatriation : Congress again tightens the rules
Title
The increased cost of expatriation : Congress again tightens the rules
Creator
Subject
Language
eng
Summary
This article summarizes the new "anti-expatriation" rules, enacted by par. 804 of the American Jobs Creation Act of 2004, analyses some of the rules, and discusses some of the proposals that were not adopted. It also discusses the issue of potential conflicts with tax treaties, and concludes with some observations on the potential impact of the new rules
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
Bissell, T.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • expatriation rules
  • exit tax
  • tax treaty
Label
The increased cost of expatriation : Congress again tightens the rules
Instantiates
Publication
Label
The increased cost of expatriation : Congress again tightens the rules
Publication

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