Why Boris Johnson must relinquish US citizenship on the occasion of his appointment as British Foreign Minister

A recent post (July 7, 2016) on this blog began with: Prologue – U.S. citizens are “subjects” to U.S. law wherever they may be in the world … Boris Johnson […]

Physical presence as a necessary condition for being a US "resident" under the Internal Revenue Code

Introduction Every country in the world with the exceptions of Eritrea and the United States claim tax jurisdiction based on “residence”. Although the tests for “residence” may differ, “residence based […]

Tax Haven or Tax Heaven 4: Why bother "poaching capital" as a Tax Haven, if you can steal the capital using citizenship-based taxation?

Involuntary “poaching” of capital – “citizenship-based taxation” U.S. citizenship-based taxation ALSO results in the direct “poaching of capital” from other nations! A thoughtful post describing the cost of U.S. “poaching” […]

#Americansabroad: Thoughts on the May 2/14 Toronto Conference on CBT vs. RBT – #FATCA #FBAR

#Americansabroad: @JackieBugnion of @ACAVoice comments on May 2/14 Toronto Conference/Debate on CBT vs. RBT https://t.co/SOVEjMwDaV #fatca — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) July 10, 2014 #Americansabroad: […]

Post 36 – The Little Red @USTransitionTax Book – About the 965 Mandatory Repatriation Tax

June 2023 – The fight against the 965 Transition AKA Mandatory Repatriation Tax Continues "The Little Red Transition Tax Book" – Everything you need to know about the 965bmandatory repatriation […]

Proposal by @JoeBiden to increase the GILTI tax has particularly vicious implications for #Americansabroad

Well look here, Biden proposes to double the #GILTI tax with no apparent exemption for small business. This is a declaration of war on the tax base of other countries […]

More dual US/Canada citizens will pay capital gains tax on sale of principal residence in Canada

Escalating housing prices in Toronto leave buyers with sticker shock and owners reaping capital gains @globeandmail https://t.co/AALQfnTVqg — John Richardson – Counsellor for US persons abroad (@ExpatriationLaw) March 22, 2017 The […]