Taxation of #AmericansAbroad in the 21st Century: “Country of birth” Taxation vs. “Country of Residence” Taxation- Part IV

In the past, U.S. nationality law has included provisions which resulted in the automatic loss of U.S. citizenship for those born in the U.S., and find themselves in the circumstances described in Categories A and B above (born in the U.S.). This was reflected in the old S. 350 of the Immigration and Nationality Act (which has been repealed) and

FULL ARTICLE http://isaacbrocksociety.ca/2018/01/27/taxation-of-americansabroad-in-the-21st-century-country-of-birth-taxation-vs-country-of-residence-taxation-part-iv/

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