ExpatriationLaw - X Spaces Lives Discussions - Ending Double Taxation Of Americans Abroad

A wide ranging discussion, including: * history of exit taxes and aspects of 877A * why an international treaty governing exit taxation would be in the interest of the world * Citizenship for tax purposes vs. citizenship for immigration purposes * The income tax is dead, but the obituary hasn’t been written * The future of taxation and the principles for a good tax This is a public episode. If you...

May 27, 2025 Note this is an AI generated summary of a presentation. There are some things in it that are not entirely accurate. That said, the main points are there. Navigating US Citizenship Tax: Options and Challenges 1 source The author argues that the United States' approach to taxation based on citizenship, rather than residency, creates significant burdens for Americans living abroad . This...

May 21, 2025 … X Spaces discussion devoted to the problem of U.S. citizens playing specific roles in society. FBAR, taxation and more … This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

Introduction: Part of the "Big Beautiful Bill" introduced by the Trump administration includes a 5% tax on "remittance transfers". Contrary to the publicity, this provision is NOT restricted to "illegal aliens" and is NOT restricted to remittances sent outside the United States. It is easy to imagine that this could have a "mission creep" that would eventually result in complete capital controls i...

May 16, 2025 - Participants include: Virginia La Torre Jeker - @VLJeker John Richardson - @Expatriationlaw On May 4, 2025 Virginia and I did a podcast about the possibility of a U.S. citizen being appointed Pope. You can access that first podcast here: https://prep.podbean.com/e/a-us-citizen-as-pope-exploring-tax-implications-and-controversies/ This podcast on May 16, 2025 continues our discussion...

On April 9, 2025 President Trump issued the following Executive Order: https://www.whitehouse.gov/presidential-actions/2025/04/reducing-anti-competitive-regulatory-barriers/ As a result, on April 11, 2025 the “Office Of Management And Budget” issued the following public request for information: https://www.regulations.gov/document/OMB-2025-0003-0001 The request for comments includes: SUPPLEMENTARY...

US Citizenship Taxation and International Law Violations 1 source This source material critically examines United States citizenship-based taxation and its potential conflict with international law , particularly as it applies to individuals residing in other countries. The author argues that this form of taxation, which claims non-resident citizens as U.S. tax residents solely based on citizenshi...

Introduction … In 1980 President Jimmy Carter filed a report on the topic of "U.S. Law Affecting Americans Living and Working Abroad". The Carter report was … “A legislative effort by Senator George McGovern required the President to conduct a thorough study of laws governing U.S. citizens abroad. This report by President Jimmy Carter was the first under that law - a painstaking review of the many...

A truly fascinating discussion primarily by Brent Vanderbrook about the "ideology" of U.S. citizenship taxation. How does one engage in a discussion with people inside the USA (particularly US Treasury) about changing citizenship taxation? This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

https://scholarship.law.slu.edu/cgi/viewcontent.cgi?article=1083&context=lj Taxation and the Human Right to Renounce Citizenship 1 source This law journal article from Saint Louis University examines the legality of the United States' "exit tax" imposed on individuals who renounce their citizenship. The author, William Thomas Worster, analyzes this taxation in the context of international human ri...

“Cook v. Tait: Citizenship, Sovereignty, and Taxation 1 source This source examines the Cook v. Tait Supreme Court case, arguing it's fundamentally about the meaning of US citizenship and the allegiance citizens owe to the nation, rather than solely about taxation. The author contends that in the early 20th century, citizenship was viewed more in terms of the state's rights over individuals . The...

Introduction … Assuming the correctness of the AI interpretation of the report (it is reasonably accurate) it’s important to recognize that the report is based on the state of the world in 1980. This means that it is based on a world BEFORE: * FBAR enforcement AKA The Obama/Biden “FBAR Fundraiser” * the creation of the PFIC rules in 1986 (Reagan tax reform) * Obama/Biden FATCA in 2010 * the Clinto...

From AI - Generated from the actual transcript of the hearing Taxation of Expatriated Citizens: Senate Finance Committee Hearing, 1995 1 source The provided text consists of excerpts from a 1995 Senate Finance Committee hearing regarding the tax treatment of U.S. citizens who renounce their citizenship . The hearing addresses various proposed bills (S. 453, S. 700, H.R. 831, H.R. 981, H.R. 1535, a...

🌎 Digital Nomads: Tax and Residency Considerations This podcast has been created from an outline I prepared in April 2025. Once again, there are some inaccuracies (or at the least some things that should have been expressed better. It’s interesting that is definitely going outside the structure of the document to create the podcast. In any case, I think this podcast is a very good starting pointi...

Note: This is an experimental technology. Curious to see how this works and whether it has value. In this presentation I tried to expain: * what residence-based taxation is and what it is not * what citizenship-based taxation is Why “dual tax residency” means double taxation. I would be grateful for your thoughts on this AI generated podcast. This is a public episode. If you would like to discuss...

This is an experimental AI conversion from a presentation that I made on April 30, 2024. Please do NOT rely on it. For the most part it’s a good job. But I do not some mistakes (I think). Grateful for any comments. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

An “X Spaces” discussion based in part on my submission to Senate Finance as follows … https://citizenshipsolutions.ca/2025/04/01/my-submission-to-senate-finance-discussion-draft-taxpayer-assistance-and-service-act/ This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com