Are Green Card holders resident outside the USA "US persons" under the #FATCA IGA?

Introduction … Circa 2014: Are Green Card Holders who r resident in Canada "US Persons" within the meaning of Canada US FATCA IGA? — John Richardson – Counsellor for […]

Why the S. 877A(g)(1)(B) "dual citizen exemption" encourages dual citizens from birth to remain US citizens and others (except @SenTedCruz) to renounce

Introduction – The S. 877A(g)(b)(B) “born a dual citizen” defense to being a “covered expatriate” 2023 Update: Introduction and summary Boris Johnson among record number to renounce American citizenship in […]

Thoughts from a conversation: Green Cards – Dangers of moving to America and moving from America

"Coming to America" – Welcome to the land of Forms and #FBAR – It's what you couldn't imagine you don't know. — John Richardson – Counsellor for US persons […]

US Tax In Canada

The United States imposes worldwide taxation on people who are US citizens and residents (Green Card or substantial presence) even if they live outside the United States ANDA are “tax […]

Bonjour Part 2 – US Citizens Living In France Can Use French Tax As A Credit To Offset The Obamacare Surtax!

A Quick Synopsis Congratulations to lawyers Stuart Horwich & James Lieber for their work and success in achieving this result for Americans abroad. U.S. citizens considering retiring abroad on their […]

US Residents Who Own Residential Property In Canada May Be Subject To Various Vacant And Underused Property Taxes

Introduction And Purpose 'Great for landlords, horrible for renters': How a runaway rental market has become Toronto's latest housing nightmare — Penalty Taxes On Vacant, Empty Or Underused Homes […]

Bonjour: Different US Tax Treaties Provide Different US Taxation For Different Groups Of Americans Abroad

Introduction, purpose And summary U.S. citizens considering retiring abroad on their U.S. pensions, investment income and Social Security should explore the special benefits of becoming a resident of France (and […]