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- Title
So Long, Farewell, Auf Wiedersehen, Adieu: Renouncing U.S. Citizenship or Green Cards.
- Authors
Turtoro, Matthew
- Abstract
The article discusses the tax ramifications of U.S. citizenship or green card renunciation. Topics discussed include the Foreign Account Tax Compliance Act (FATCA) process, the U.S. Immigration and Nationality Act, and enforcement of the Heroes Earnings Assistance Relief Tax (HEART) Act for Americans renouncing their citizenship or residency. The article states that the primary reason for renunciation cannot be tax avoidance. Other topics include income tax and exit taxes.
- Subjects
UNITED States; TAXATION of noncitizens; UNITED States citizenship; INCOME tax laws; INCOME tax evasion; TAX evasion; EXPATRIATION; UNITED States. Immigration &; Nationality Act; TAXPAYER compliance laws; TAX laws; LAW
- Publication
Journal of Tax Practice & Procedure, 2014, Vol 16, Issue 3, p35
- ISSN
1529-9279
- Publication type
Article