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
PFIC Taxation and Americans Abroad – February 6, 2014
Submissions to the Select Budget Committee of New Zealand – On FATCA
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 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