Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency, Staff of the Joint Committee on Taxation; United States Congress, INTL LAW&TAXATION PUBL

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Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency

Staff of the Joint Committee on Taxation, United States Congress

54,00 €

INTL LAW&TAXATION PUBL
Sivumäärä: 564 sivua
Asu: Pehmeäkantinen kirja
Julkaisuvuosi: 2005, 01.04.2005 (lisätietoa)
Kieli: Englanti

This Congressional review covers the tax rules related to tax-motivated citizenship relinquishment and residency termination that were enacted in 1996. Since 1966, special tax rules have applied to a U.S. citizen who relinquishes U.S. citizenship with a principal purpose of avoiding U.S. taxes. In 1996 significant changes were made to these rules.

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