She is a world expert in the perverse effects on Americans living outside the US of the current citizenship-based taxation system of the US. https://t.co/xcNimCuZJW
— Anne Hornung-Soukup (@worldnewsreader) May 27, 2019
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) May 27, 2019
This is Part 31 of my series of blog posts about the Sec. 965 transition tax. It is a “guest post” by Jackie Bugnion who is the former tax direction of ACA. The article explores the impacts of the Section 965 transition tax and GILTI on the lives of Americans abroad. Ms. Bugnion places the transition tax and GILTI in the context of the U.S. system of citizenship-based taxation.
This article is reproduced with thanks to the author Jackie Bugnion and the publisher Tax Analysts.