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
Date Written: October 12, 2020
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: Suggested Citation