So, you have received bank letter asking about your tax residence for CRS or FATCA – A @taxresidency primer

Prologue: In the 21st Century, The Most Interesting Thing About A Person Is His/Her Tax Residency Welcoming the world's most famous @USCitizenAbroad: "Little Archie's big tax problem" – […]

"Tax residence" for US Estate and Gift and "tax treaty tiebreakers with overlapping domicile

Introduction – Two kinds of tax systems – Two kinds of “tax residency” Title 26, the Internal Revenue Code of the United States is composed of twelve subtitles. Subtitle A […]

Part 2: OECD Common Reporting Standard ("CRS"): "tax residence" and the "tax treaty tiebreaker"

Part 1: Tax Treaties, determining "tax residence" and new OECD Common Reporting Standard ("CRS… via @ExpatriationLaw — Citizenship Lawyer (@ExpatriationLaw) May 21, 2017 This is Part 2 – a […]

Determining Tax Residency In the United States: Citizenship and other forms of deemed tax residence

Introduction The search for second passports and #offshore havens via @FT – how the #CRS and #FATCA have created @TaxHavenUSA — John Richardson – lawyer for "U.S. persons" abroad […]

Part 1: Tax Treaties, determining "tax residence" and new OECD Common Reporting Standard ("CRS")

Canada: Common Reporting Standard legislative proposals here – Report "tax residents" of "reportable jurisdiction" — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) August 23, 2016 The above […]

Republicans Overseas Begins Its Support and Advocacy for Pure Residence-based Tax

This is an incredibly significant development. See the following posts on their Facebook site. They also have a new Twitter feed. Follow them at @RepOverseas. Republicans Overseas position On What […]

Toward a definition of residence-based taxation for Americans abroad

Introduction .@SenateFinance @SenWhitehouse – please educate yourselves on the harmful effects of #FATCA by reading the submissions by the Democrats Abroad Taxation Task Force. We're not FATCATs – we're […]

Jackie Bugnion 2017 Residence Based Taxation: To Chairman Hatch's request for tax reform proposals

Introduction: It’s tax reform season and Senator Orrin Hatch wants to hear from you (again) As reported on the Isaac Brock Society and other digital resources for those impacted by […]

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 — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) March 22, 2017 The […]