Monthly Archives: July 2021

Yes, Naomi Osaka is Japanese. And American. And Haitian

Yes, Naomi Osaka is Japanese. And American. And Haitian

Netflix

Aoife Wilkinson, The University of Queensland

On Friday, Naomi Osaka lit the cauldron at the 2020 Tokyo Olympics opening ceremony. This honour sent an important message to the world: Osaka represents a diversifying Japan.

Yet, some still question whether she really is Japanese.
The question we should be asking instead is: who is Naomi Osaka, really?

Netflix’s new three-part documentary series attempts to answer this question. Director Garrett Bradley followed the tennis player over two years from her first grand slam win in 2018 to her third in 2020.

The documentary touches on her tennis career, her mental health and her call to change the format of post-match press conferences.

But it also gives viewers a closer look at Osaka finding her voice in the world as a young, mixed-race Japanese Haitian woman.

The difference between nationality and race

In the documentary, Osaka speaks about her decision to renounce her American nationality in 2019. Reflecting on the public’s response to her decision, she felt “people really don’t know the difference between nationality and race”.

She is right when she says there is a difference.

Nationality is a form of legal identification specifying our membership to a nation. Race refers to physical appearances, and is often described as a social construct: not determined by scientific fact, but rather by the social meaning collectively attributed to biological traits. To avoid uncomfortable conversations, some choose to use the word “ethnicity” instead of race, a term used to define groups based on invisible factors like language or customs.

Osaka holding a tennis racquet.
The documentary follows Osaka as she plays tennis, but also as she finds her way as a young woman.
Netflix

Despite the difference in their meanings, race, nationality and ethnicity are deeply interconnected in the ways we discuss identity.

Osaka was born in Japan in 1997 to her Japanese mother and Haitian father. She moved to the United States when she was three and grew up there as a Japanese-American dual national.

During the two years when the documentary was in production, Osaka celebrated her 22nd birthday. According to Japanese Nationality Law, dual Japanese nationals are required to renounce one of their nationalities before they turn 22.

For many, the decision to forfeit one nationality is tricky, uncomfortable and, where possible, avoided by dual nationals only showing their Japanese passport at Japanese airports.

In my research on mixed-race Japanese youth in Australia, participants told me their dual nationality opens up economic and personal opportunities for them to live or work in Japan without the restrictions of a visa.

But perhaps more importantly, the thought of forfeiting their nationality was a great concern for those who saw it as an intrinsic part of their identity.

In the documentary, Osaka says her decision to become a sole Japanese national was an obvious one. “I’ve been playing under the Japanese flag since I was 14”, she says. “It was never even a secret that I was gonna play for Japan for the Olympics.”

But while it was obvious, it wasn’t easy. Some people saw this renouncing of her American citizenship as a decision to forfeit her Black identity:

I don’t choose America and suddenly people are like, “your Black card is revoked”. And it’s like, African American isn’t the only Black, you know?

Despite choosing to become a sole Japanese national, Osaka is both Japanese and Haitian, and holds deep connections to America, Haiti and Japan. The film follows her as she plays for Japan, wears face masks to the US Open in support of the Black Lives Matter movement, and travels with her family to the Osaka Foundation — a school for Haitian children established by her parents.

Navigating identity and expectations

Osaka isn’t the only person facing interrogation into their identity.

Many people of mixed-race heritage often have a sense of “racial impostor syndrome”: the sense of doubt they feel when others question the authenticity of their mixed-race background.

It is common for young persons of Japanese background living outside of Japan to only be beginner to intermediate speakers of Japanese. Speaking about her self-confessed “broken” Japanese skills, Osaka worries she is “doing something wrong by not representing the half Black, half-Japanese kids well.”

But Osaka’s openness about these difficulties is exactly how the half Black, half Japanese kids need to be represented.




Read more:
When Naomi Osaka talks, we should listen. Athletes are not commodities, nor are they super human


It is important for us to challenge static ideas of race, ethnicity and nationality by sharing the voices of people of mixed backgrounds like Osaka.

Our identities are complex, and they change over time. There is more to being Japanese than fluently speaking the Japanese language, looking Japanese or holding a Japanese passport.

We shouldn’t forget who Naomi Osaka is. A strong tennis player, a passionate activist, and a mixed-race woman who represents contemporary Japan.The Conversation

Aoife Wilkinson, PhD candidate, The University of Queensland

This article is republished from The Conversation under a Creative Commons license. Read the original article.

It’s 11:00 pm – Do You Know What The @TheDemocrats Are Up To?

On May 14 – 16 the Democratic Party had its Global Annual Meeting. It’s interesting to see the resolutions proposed. (Those not dealt with will considered at a later meeting.)

Americans abroad who understand that the single most important issue facing them is US citizenship-based taxation, should be aware of resolution 18. Shockingly this resolution was proposed by FOUR MEMBERS OF DEMOCRATS ABROAD and includes (but is not limited to):

1. A strong endorsement of US citizenship-based taxation and the proposed US Wealth Tax

2. Some proposals to make US citizenship-based taxation, FATCA and FBAR work a little better

Notice in this excerpt they completely acknowledge that at best, their proposal is designed to create “de facto” residence-based taxation for some Americans abroad. To put it very simply:

Clearly (at least) some members of Democrats Abroad:

1. Do NOT want pure residence-based taxation; and

2. Are playing the same game of proposing some “carve outs” for some people, some of the time, under some circumstances.

(The retention of citizenship-based taxation allows them to keep changing the rules.)

It’s shocking that this proposal is coming from members of Democrats Abroad!

Here it is in all of its glory …

All 25 DPCA Resolutions submitted to the 2021 Global Meeting_Adopted, Withdrawn, or Deferred

Take 1: Digging The Foundation To Build The House Of US Residency-based Taxation

Prologue

This is the fifth of a series of posts focussing on the need to end US citizenship-based taxation (practised only by the USA) and move to a form of pure residence-based taxation (practised by the rest of the world). The first post was titled “Toward A Definition Of Residence-based Taxation For Americans Abroad“. The second post was titled “Toward A Movement For Residence-based Taxation For Americans Abroad“. The third post was “Toward An Explanation For Why Some Americans Abroad Are Complacent About Citizenship Taxation“. The fourth post explains why some Americans Abroad actually OPPOSE changes to citizenship-based taxation. This fifth post in the series is to begin a discussion of what would be the basic changes (to the existing Internal Revenue Code) that would move the United States toward the world standard of pure residency-based taxation.

It’s about “pure residency-based taxation” and not citizenship-based taxation with a “carve out”

I have previously advocated that the United States should move to to a system of pure residence-based taxation. A system of pure residency-based taxation, means that:

Citizenship is NOT a sufficient condition for tax residency. If citizenship is not a sufficient condition for tax residency, income sourced outside the United States, which is received by people who are not residents of the United States, should not be taxable by the United States.

Note that pure residency-based taxation is NOT citizenship-based taxation with a “carve out” for US citizens living abroad. To put it another way: US citizens, simply because they are US citizens, would NOT be defined as US tax residents and subject to US worldwide taxation. This is different from US citizens being defined as US tax residents, but allowing (like the FEIE) for their foreign income to be excluded from US taxation. Note also that this is a legislative proposal. It is therefore different from our earlier proposal for “A Regulatory Fix To Citizenship Taxation“.

It is my opinion and the opinion of the members of SEAT, that only a system of pure residency-based taxation will solve the many problems of Americans abroad!

How is residency to be determined?

Residency is commonly determined in various ways. For example, Canada determines residency based on an objective deeming provision (number of days spent in Canada and through a “facts and circumstances” test described as ordinary residence). Generally, citizenship (if it is a factor at all) is not a significant issue in determining ordinary residence. The Canadian experience is proof that it is possible to have very sticky tax residency without citizenship being an issue.

Purpose of this post:

The purpose of this post is to propose some simple amendments to the Internal Revenue Code which would provide a foundation for the United States to transition from citizenship-based taxation to pure residence-based taxation. The goal is modest. The post is not intended to (I will write a separate post) deal with those who are CURRENTLY US citizens living outside the United States. It is NOT to address all the issues. That said, most of the Internal Revenue Code focuses on the taxation of those who are US tax residents. Little in the Code focuses on the actual definition of US tax residency.

The purpose of this post is begin with the fundamentals and ask:

How could the existing Internal Revenue Code be modified to provide a framework for residency-based taxation? Of course, readers will be left with many questions. But, the proposed foundation would allow for:

1. US citizens to move from the United States and sever tax residency with the United States.

2. US citizens to move from the United States and continue to be treated as tax residents of the United States.

Under either scenario, US citizens would remain US citizens. They would NOT be required to relinquish US citizenship in order to sever tax residency.

Obviously there will be many complications. But, every journey begins with a modest beginning. This is intended to be only a modest beginning. It is to begin digging the foundation to build the house of “residency-based taxation”.

The post is composed of the following parts:

Part A – Residents Are Subject To Worldwide Taxation

Part B – Nonresidents Are Not Subject To Worldwide Taxation

Part C – Definition Of Resident and Nonresident- 7701(b)

Part D – Definitions That Require Change “US Person”, “Relinquishment Of Residency”, etc.

Part E – Relinquishment Of Residence

Part F – Living abroad without relinquishing US residence

Generally, I believe that amendments to a small number of sections of the Internal Revenue Code provide the foundation from which to grow. Note that this proposal solves the problems of the “Retirees Abroad” (they don’t give notice under the new 877(a)(g)) and the problems of accidentals (they were never tax residents in the first place). There would be regulations (like the Canada Revenue Agency folio) for what constitutes residence. In Canada tax residency is defined largely by “ordinary residence” – a concept that is very sticky).

I am identifying the building blocks that could define tax residency under a US system of residency-based taxation, with few modifications to the Internal Revenue Code. (These building blocks are generally compatible with the existing Internal Revenue Code.) Once the foundation has been built we would then build our way out. This initial foundation solves the PFIC problem, the CFC problems and most problems related to foreign source income. The FinCEN 114 (FBAR) rules currently reference Internal Revenue Code 7701(b). Therefore, the proposals in this post would solve the FBAR problem.

I will discuss other issues impacting Americans abroad in subsequent posts.

I have included only the sections of the Internal Revenue Code that I consider the foundation of US tax residency. When a word is IN CAPS that means that there has been a change to facilitate a change to pure residence-based taxation.

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