Laura Snyder

Association of Americans Resident Overseas (AARO)

4 rue de Chevreuse

Paris, 75006

France

Stop Extraterritorial American Taxation (SEAT)

Box 19602, Manulife P.O.

55 Bloor St. W.

Toronto, Ontario M4W 3T9

Canada

  • Association of Americans Resident Overseas (AARO)

  • Stop Extraterritorial American Taxation (SEAT)

SCHOLARLY PAPERS

33

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in Total Papers Downloads

15,881

TOTAL CITATIONS

4

Scholarly Papers (33)

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1.

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
Number of pages: 18 Posted: 10 Nov 2020
John Richardson, Laura Snyder and Karen Alpert
Citizenship Solutions, Association of Americans Resident Overseas (AARO) and University of Queensland - Business School
Downloads 2,620 (11,469)

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

2.

The Criminalization of the American Emigrant

167 Tax Notes Federal 2279, 2020
Number of pages: 11 Posted: 30 Jul 2020
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 1,552 (26,230)

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Citizenship-Based Taxation, FATCA, FBAR, GILTI, Emigration, Stimatization, Placism

3.

Of Losing Citizenship, Tropes, and Missed Opportunity

Laura Snyder, Of Losing Citizenship, Tropes, and Missed Opportunity, SEAT Working Paper Series #2024/1 (June 22, 2024).
Number of pages: 20 Posted: 27 Jun 2024
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 1,476 (28,285)

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4.

Can Extraterritorial Taxation Be Rationalized?

76 Tax Law 535 (2023).
Number of pages: 69 Posted: 07 Jul 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 1,150 (40,824)

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Extraterritorial Taxation, Citizenship-Based Taxation, Residence-Based Taxation, Citizenship, Expatriation, Exit Tax, FATCA, IRS, Human Rights, Equal Protection

5.

Don't Blame the Victims: Individuals and the MRT

182 Tax Notes Fed. 1617 (Feb. 26, 2024).
Number of pages: 11 Posted: 02 Apr 2024
Karen Alpert, John Richardson and Laura Snyder
University of Queensland - Business School, Citizenship Solutions and Association of Americans Resident Overseas (AARO)
Downloads 1,099 (43,586)

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Mandatory Repatriation Tax, Transition Tax, Tax Cuts and Jobs Act, Controlled Foreign Corporations, S Corporations, Constitutional Rights, Human Rights, Equal Protection, Citizenship-based Taxation

6.

The Unacknowledged Realities of Extraterritorial Taxation

47 S. Ill. Univ. L. J. 243 (2023)
Number of pages: 68 Posted: 24 May 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 838 (63,572)

Abstract:

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Extraterritorial Taxation, Citizenship-Based Taxation, Residency-Based Taxation, Emigration, Internal Revenue Service, IRS, Regulatory Authority, Tax Treaties, Stigmatization, Citizenship, Advocacy, Human Rights, Taxpayer Bill of Rights

7.

Taxing the American Emigrant

Laura Snyder, “Taxing the American Emigrant,” 74(2) Tax Lawyer 299 (2021).
Number of pages: 46 Posted: 02 Mar 2021 Last Revised: 30 May 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 782 (69,644)

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Citizenship-Based Taxation, FATCA, FBAR, GILTI, Emigration, Stigmatization, Placism, Prejudice, Sovereignty

8.

The Invisibility of the American Emigrant

17 DePaul J. for Soc. Just. (2024)
Number of pages: 73 Posted: 28 May 2024
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 771 (70,958)

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Epistemic injustice, Epistemic violence, Citizenship-based taxation, Political domination, Freedom, Discrimination, U.S. Congress, IRS, Mandatory Repatriation Tax, Moore v. United States

9.

FATCA is Not the Answer

182 Tax Notes Fed. 2236 (March 18, 2024).
Number of pages: 5 Posted: 24 Apr 2024
John Richardson, Karen Alpert and Laura Snyder
Citizenship Solutions, University of Queensland - Business School and Association of Americans Resident Overseas (AARO)
Downloads 757 (72,883)

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Stigmatization, Prejudice, FATCA, CRS, Citizenship-based taxation, Equal protection, 14th Amendment, 16th Amendment, Discrimination, Constitutional rights, Human rights, Voting

10.

Does the Federal Budget Trump Constitutional Rights?

Laura Snyder, "Does the Federal Budget Trump Constitutional Rights?," 52 Hofstra L. Rev. 389 (2024).
Number of pages: 56 Posted: 28 May 2024
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 697 (80,915)

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Citizenship-based Taxation, Congressional Budget Office, Joint Committee on Taxation, Revenue Neutrality, Paygo, Budget Score, Individual Self-Determination, Equal Protection, Constitutional Rights, Human Rights

11.

The Myths and Truths of Extraterritorial Taxation

Laura Snyder, "The Myths and Truths of Extraterritorial Taxation," 32 Cornell J. L. Pub. Pol'y 185 (2022).
Number of pages: 120 Posted: 29 Nov 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 661 (86,584)
Citation 2

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Citizenship-Based Taxation, Fourteenth Amendment, Equal Protection, Discrimination, Second-Class Citizenship, Human Rights, FATCA, FBAR, IRS, Exit Tax, Self-Determination, Departure Tax, Renunciation

12.

Mission Impossible: Extraterritorial Taxation and the IRS

Snyder, Laura; Alpert, Karen; and Richardson, John, "Mission Impossible: Extraterritorial Taxation and the IRS," 170 Tax Notes Federal 1827 (2021)
Number of pages: 32 Posted: 19 Apr 2021
Laura Snyder, Karen Alpert and John Richardson
Association of Americans Resident Overseas (AARO), University of Queensland - Business School and Citizenship Solutions
Downloads 561 (106,677)

Abstract:

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Extraterritorial Taxation, Citizenship-Based Taxation, Residency-Based Taxation, Department of Treasury, Internal Revenue Service, IRS, Regulatory Authority, Citizenship, Taxpayer First Act, International Taxation, Taxpayer Bill of Rights, Human Rights,

13.

Should Overseas Americans Be Required to Buy Their Freedom?

Snyder, Laura; Alpert, Karen; and Richardson, John, "Should Overseas Americans Be Required to Buy Their Freedom?" 172 Tax Notes Federal 223 (2021).
Number of pages: 17 Posted: 28 Jul 2021
Laura Snyder, Karen Alpert and John Richardson
Association of Americans Resident Overseas (AARO), University of Queensland - Business School and Citizenship Solutions
Downloads 312 (210,200)

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Revenue Neutrality, Extraterritorial Taxation, Citizenship-Based Taxation, Residency-Based Taxation, Morality, Modern Monetary Theory, Department of Treasury, Internal Revenue Service, Citizenship, International Taxation, Human Rights, Taxpayer Bill of Rights

14.

Tax Treaties Do Not Protect Overseas Americans

Tax Notes Federal, Volume 185, Pgs 793-795, Laura Snyder, Karen Alpert, and John Richardson, 185 Tax Notes Fed. 793 (Oct. 28, 2024).
Number of pages: 3 Posted: 10 Jan 2025
Laura Snyder, Karen Alpert and John Richardson
Association of Americans Resident Overseas (AARO), University of Queensland - Business School and Citizenship Solutions
Downloads 299 (220,000)

Abstract:

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15.

Discriminatory Taxes and Congress: Do as I Say, Not as I Do

Laura Snyder, "Discriminatory Taxes and Congress: Do as I Say, Not as I Do," 180 Tax Notes Fed. 1283 (Aug. 21, 2023).
Number of pages: 11 Posted: 09 Oct 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 292 (225,613)

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Extraterritorial Taxation, Nationality-based taxation, Discrimination, Digital Services Taxes, Global Minimum Tax, International Taxation, Canada, Underused Housing Tax

16.

Overseas Americans are Ordinary People, Not FATCAts

Laura Snyder, 'Overseas Americans Are Ordinary People, Not FATCAts,' 179 Tax Notes Fed. 1345 (May 22, 2023).
Number of pages: 4 Posted: 28 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 241 (274,080)

Abstract:

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FATCA, IRS, Overseas Americans, Extraterritorial Taxation, Citzenship-Based Taxation

17.

Extraterritorial Taxation #2: How It Is Experienced

Laura Snyder, "Extraterritorial Taxation #2: How It Is Experienced," SEAT Working Paper Series #2023/2 (June 5, 2023).
Number of pages: 23 Posted: 07 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 201 (326,274)

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Overseas Americans, Citizenship, Retirement, Investing, Fear, Suicide, Stress, Renunciation of Citizenship

18.

Extraterritorial Taxation #10: Violating Human Rights

SEAT Working Paper Series #2023/10 (June 5, 2023).
Number of pages: 18 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 144 (436,772)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Overseas Americans, Human Rights, Self-Determination

19.

Extraterritorial Taxation #13: Other Countries Have a Duty to Act

SEAT Working Paper Series #2023/13 (June 5, 2023).
Number of pages: 39 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 137 (454,595)
Citation 1

Abstract:

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Extraterritorial Taxation, Discrimination, Human Rights, Sovereignty, Tax Treaties, Hegemony, FATCA

20.

Extraterritorial Taxation #4: Why Nothing Changes

SEAT Working Paper Series #2023/4 (June 5, 2023).
Number of pages: 18 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 135 (460,092)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Stigmatization, Overseas Americans, Tax Treaties, Foreign Earned Income Exclusion, Foreign Tax Credit

21.

Extraterritorial Taxation #5: Refuting the Rationales

SEAT Working Paper Series #2023/5 (June 5, 2023).
Number of pages: 31 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 128 (480,137)

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Overseas Americans, Allegiance, Consular Services, Evacuation, Right of Entry, Deportation, Banking Services, IRS, Human Rights, Renunciation of Citizenship

22.

Extraterritorial Taxation #9: Forcible Destruction of Citizenship

SEAT Working Paper Series #2023/9 (June 5, 2023).
Number of pages: 13 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 109 (542,660)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Overseas Americans, Forcible Destruction of Citizenship, 14th Amendment

23.

Extraterritorial Taxation #8: More Violations of Equal Protection

SEAT Working Paper Series #2023/8 (June 5, 2023).
Number of pages: 17 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 108 (546,397)
Citation 1

Abstract:

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Extraterritorial taxation, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Equal Protection, Second Class Citizenship, Animus, Exit Tax, FATCA, GILTI

24.

Extraterritorial Taxation #1: How it Has Evolved

SEAT Working Paper Series #2023/1 (June 5, 2023).
Number of pages: 12 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 101 (574,053)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Overseas Americans, Citizenship, Denationalization, Denaturalization

25.

Extraterritorial Taxation #7: Inherently Suspect

SEAT Working Paper Series #2023/7 (June 5, 2023).
Number of pages: 17 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 94 (601,815)

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Extraterritorial taxation, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Equal Protection, Strict Scrutiny, Suspect Classification, Country of Origin, Nationality, Sovereignty, IRS, Self-Determination

26.

Extraterritorial Taxation #6: No Compelling Governmental Interest

SEAT Working Paper Series #2023/6 (June 5, 2023).
Number of pages: 23 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 92 (609,988)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Equal Protection, Emigration, Citizenship, Overseas Americans, IRS, Renunciation of Citizenship, FATCA, Exit Tax

27.

Extraterritorial Taxation #3: Education and Advocacy

SEAT Working Paper Series #2023/3 (June 5, 2023).
Number of pages: 20 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 92 (609,988)

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Advocacy, Overseas Americans, Accidental Americans

28.

Extraterritorial Taxation #12: It's Not About Paying Taxes

SEAT Working Paper Series #2023/12 (June 5, 2023).
Number of pages: 19 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 88 (626,982)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Emigration, Citizenship, Overseas Americans, IRS, Stress, Penalties, Foreign Tax Credit, Foreign Earned Income Exclusion, FATCA, FBAR

29.

Extraterritorial Taxation #16: Cook is Ripe for Revisiting

SEAT Working Paper Series #2023/16 (June 5, 2023).
Number of pages: 38 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 87 (631,460)

Abstract:

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Extraterritorial Taxation, Citizenship, Equal Protection, FBAR, FATCA, Expatriation, Exit Tax, IRS, Human Rights

30.

What a Decision on Affirmative Action Teaches About Taxation

Laura Snyder, "What a Decision on Affirmative Action Teaches About Taxation," 51 Rutgers L. Rec. 102 (2023).
Number of pages: 14 Posted: 20 Dec 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 85 (640,419)

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Citizenship-Based Taxation, Nationality-Based Taxation, Equal Protection, Fourteenth Amendment, Affirmative Action, Discrimination, Racism, Human Rights

31.

Extraterritorial Taxation #15: Taxing in Respect of Rights

SEAT Working Paper Series #2023/15 (June 5, 2023).
Number of pages: 14 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 76 (683,432)

Abstract:

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Extraterritorial Taxation, Equal Protection, Human Rights, FATCA, FBAR, CRS, Exit Tax, Departure Tax, Tax Abuse

32.

Extraterritorial Taxation #11: Deference or Constitutionalization?

SEAT Working Paper Series #2023/11 (June 5, 2023).
Number of pages: 9 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 54 (817,672)

Abstract:

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Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Constitutionalization, Equal Protection, Federal Courts

33.

Extraterritorial Taxation #14: Revenue Neutrality Makes No Sense

SEAT Working Paper Series #2023/14 (June 5, 2023).
Number of pages: 19 Posted: 05 Jun 2023
Laura Snyder
Association of Americans Resident Overseas (AARO)
Downloads 42 (916,646)

Abstract:

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Extraterritorial Taxation, Revenue Neutraility, PayGo, Residence-Based Taxation, Modern Monetary Theory, Advocacy