Expatriation Tax – Renouncing a Tax Treaty

Journal
Halabi, O.
United States
Bulletin for International Taxation 2012 (Volume 66), No. 7
PriceUSD 45

In this article, the author considers the implications of the various US expatriation tax regimes that have been enacted over the years, with special emphasis on renouncing a tax treaty. The author also suggests possible improvements to the current US expatriation regime.