Relinquishing US citizenship: South African Apartheid, the Accidental Taxpayer and the exit tax


We’ve only just begun to appreciate how differently U.S. citizenship/taxation law affects Americansabroad, based upon their country of residence. This is perhaps the most bizarre I have come across so far; dual citizenship denied on account of apartheid (i.e., a white South African could be dual at birth but not a black South African).

NB: Please be sure to read



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