Category Archives: citizenship by descent

Citizenship Matters With @RonanMaCrea Part 2: The Nature Of Citizenship In A Global World

Introduction

This is a continuation of my discussion with Ronan McCrea on “citizenship matters”. My first discussion with Ronan McCrea focused on issues surrounding “citizenship by descent”. This second podcast focuses on the nature of citizenship.

The questions included:

What does citizenship mean?

What are the rights of citizenship?

What are the obligations of citizenship?

What are the different ways of acquiring citizenship?

What obligations to citizens living abroad have to their fellow citizens living at home?

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Citizenship Matters With @RonanMcCrea Part 1: Citizenship By Descent Can Be High Risk For A Country In A Less Global World

Prologue – Citizens Abroad, The Right To Return And A Possible Right To Vote

In @Expatriationlaw podcast @RonanMcCrea discussed Ireland citizenship by descent rules – arguing they resulted in more potential Irish citizens living outside Ireland than in Ireland. In 1987 Toronto Star writer Mr. Cahill made same argument for Canada. https://t.co/RYJA4ZLpkt pic.twitter.com/miOaDIZg29

— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) July 26, 2020

In 1987, This Toronto Star article referenced in the above tweet may be read in its entirety as follows:

Page 1

Page 2

The Toronto Star identifies some of the problems associated with citizenship policies that are overly generous. Interestingly (see the Appendix) in 2009 Canada attempted to address these problems through amendments to the Citizenship Act.

The 1987 Toronto Star article is very similar to a 2020 article written by Professor Ronan McCrae where he argues that (among other things) that citizens abroad should not have the right to vote.

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Could The 2015 Obama budget proposal for "dual citizens" have been implemented without Congressional approval?

Note: This post was originally written in 2015. Parts of this post have been updated in January of 2021. (The original post is here.) The changes reflect the evolution of my thinking. I now believe that Treasury could (or could have) accomplished much of this proposal through Treasury regulations.

The 2015 Obama budget "non-tax proposal" for “dual citizens” cannot be implemented without Congressional approval http://t.co/wFVv9kaxUu

— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) February 8, 2015

Part 1 – The Obama 2015 Budget Proposal – Change you can believe in?

This was the subject of significant discussion at the Isaac Brock Society. It was also the subject of an insightful blog post by U.S. Tax Lawyer Virginia La Torre Jeker.

Relief for Accidental Americans: Obama Administration's 2016 Revenue Proposal https://t.co/KOqHXcy0WN

— V. La Torre Jeker JD (@VLJeker) February 5, 2015

It is possible that (at long last) the U.S. government is beginning to recognize that there is a difference between “technical citizenship” and a voluntary U.S. connection indicative of “substantive citizenship” that might (but is not required to) justify taxation of U.S. citizens abroad in the 21st century.

The relevant provision (page 282) includes:

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