A Simple Regulatory Fix for Citizenship Taxation

Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506

18 Pages Posted: 10 Nov 2020

See all articles by John Richardson

John Richardson

Citizenship Solutions; Stop Extraterritorial American Taxation (SEAT)

Laura Snyder

Taxpayer Advocacy Panel (TAP); Association of Americans Resident Overseas (AARO)

Karen Alpert

University of Queensland - Business School; Financial Research Network (FIRN)

Date Written: October 12, 2020

Abstract

This article explains the simple regulatory actions that United States Department of the Treasury can take that would, in the absence of legislative change, improve the lives of Americans living overseas and permit the IRS to better focus its limited resources to more effectively administer the U.S. tax system.

Keywords: Citizenship-Based Taxation, Residency-Based Taxation, FATCA, FBAR, GILTI, PFICs, Department of Treasury, IRS, Regulatory Authority, Citizenship,

JEL Classification: F23, H20, H24, H25, H30, J26, K33, K34

Suggested Citation

Richardson, John and Snyder, Laura and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation (October 12, 2020). Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506, Available at SSRN: https://ssrn.com/abstract=3725506

John Richardson

Citizenship Solutions ( email )

Box 19602, Manulife P.O.
55 Bloor St. W.
Toronto, Ontario M4W 3T9
Canada
6478607737 (Phone)

HOME PAGE: http://www.citizenshipsolutions.ca

Stop Extraterritorial American Taxation (SEAT) ( email )

Box 19602, Manulife P.O.
55 Bloor St. W.
Toronto, Ontario M4W 3T9
Canada

HOME PAGE: http://www.SEATNow.org

Laura Snyder (Contact Author)

Taxpayer Advocacy Panel (TAP)

1111 Constitution Avenue
Washington, DC 20224
United States

Association of Americans Resident Overseas (AARO) ( email )

4 rue de Chevreuse
Paris, 75006
France

Karen Alpert

University of Queensland - Business School ( email )

Brisbane, Queensland 4072
Australia

Financial Research Network (FIRN) ( email )

C/- University of Queensland Business School
St Lucia, 4071 Brisbane
Queensland
Australia

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
1,197
Abstract Views
3,537
rank
22,298
PlumX Metrics