Tax Treatment of Expatriated Citizens: Hearing Before the Committee on Finance, United States Senate, One Hundred Fourth Congress, First Session, on S. 453, S. 700, H.R. 831, H.R. 981, H.R. 1535, and H.R. 1812, July 11, 1995, Volumul 4U.S. Government Printing Office, 1997 - 118 pagini |
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Pagina 1
... tax avoidance reasons . And there any number of people who leave for legitimate reasons , or people who may have been American citizens but they were born abroad and have hardly ever lived here , or people with dual citizen- ship . This ...
... tax avoidance reasons . And there any number of people who leave for legitimate reasons , or people who may have been American citizens but they were born abroad and have hardly ever lived here , or people with dual citizen- ship . This ...
Pagina 3
... tax treatment of expatriation . The issue was raised and Secretary Samuels ... tax proposal does not violate , even minimally , the human rights that all ... avoidance are still available , as I understand it . I mean , if I have to ...
... tax treatment of expatriation . The issue was raised and Secretary Samuels ... tax proposal does not violate , even minimally , the human rights that all ... avoidance are still available , as I understand it . I mean , if I have to ...
Pagina 4
... tax avoidance through expa- triation . The entire Senate then approved that bill . The administration supports these efforts because we believe that U.S. persons should pay their fair share of U.S. tax . Recent media interest , as well ...
... tax avoidance through expa- triation . The entire Senate then approved that bill . The administration supports these efforts because we believe that U.S. persons should pay their fair share of U.S. tax . Recent media interest , as well ...
Pagina 5
... tax motivation requirement of current law is very difficult to administer . However , H.R. 1812 provides special exceptions for certain U.S. citizens by exempting them from tax unless tax avoidance can be proven . These special ...
... tax motivation requirement of current law is very difficult to administer . However , H.R. 1812 provides special exceptions for certain U.S. citizens by exempting them from tax unless tax avoidance can be proven . These special ...
Pagina 6
... tax treaties , these overrides violate U.S. obligations under inter- national law . While a legislative override of tax treaties may occa- sionally be required by compelling circumstances , expatriation tax avoidance is not one of those ...
... tax treaties , these overrides violate U.S. obligations under inter- national law . While a legislative override of tax treaties may occa- sionally be required by compelling circumstances , expatriation tax avoidance is not one of those ...
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Administration proposal amendment to H.R. apply avoid U.S. tax beneficiary capital gains tax CHAIRMAN citizen or resident citizenship or residence current law diploma tax estate tax exemption expatriate's expatriating act expatriating individual expatriation proposals expatriation tax provisions fair market value foreign corporation gift tax green card human rights incentive to expatriate individual's interest international human rights international law issue JCT Report Joint Committee staff KIES long-term residents loss of citizenship Means Committee bill million modified bills nonresident aliens override pay tax present law principal purpose revenue estimates rules Secretary SAMUELS section 877 Senate amendment Senator BRADLEY Senator GRAHAM Senator GRASSLEY Senator Moynihan Senator SIMPSON subject to tax subject to U.S. tax avoidance tax liability tax on expatriation tax on unrealized tax treaties taxable taxpayer terminate transfer Treasury Department trust U.S. citizens U.S. citizenship U.S. income tax U.S. person U.S. residency U.S. source income United unrealized gains