Richardson submissions on citizenship based taxation and FATCA

I am opposed to:

1. U.S. Citizenship-based taxation


3. The attempt to use FATCA to enforce citizenship-based taxation.

To this end I have authored or co-authored the following submissions:

Submissions to the U.S. Senate Finance Committee – On Citizenship-based taxation

Submission to the U.S. Senate Finance Committee on Citizenship-based Taxation – January 17, 2014 – Discussion and commentary

PFIC Taxation and Americans Abroad – February 6, 2014

Submissions to the Select Budget Committee of New Zealand – On FATCA

Paying Tribute to America – Submission to the New Zealand Budget Committee on a FATCA IGA  – February 12, 2014 – Discussion and commentary

Further submission to the New Zealand Budget Committee on FATCA and the U.S. Exit Tax – February 27, 2014 – Discussion and Commentary
Submission to the Canadian Department of Finance – On FATCA


Richardson Kish comments to the Department of Finance on Canada’s proposed FATCA IGA – March 11, 2014 – Discussion and commentary

Richardson submission to the Canada’s Standing Committee on Finance in conjunction with Bill  C-31 Part 5 (FATCA provisions) – Discussion and commentary of May 14, 2014 witness appearance here.

My specific contribution is here:


Paper delivered at the “Alternative Academia Citizenship Conference” – May 2014


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