Issues Presented by Proposals to Modify the Tax Treatment of Expatriation: A ReportU.S. Government Printing Office, 1995 |
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Pagina 3
... example , by formally renouncing U.S. citizenship or by being naturalized in a foreign country ) . These acts of expatria- tion may have occurred many years prior to announcement of the Administration proposal , but the individual might ...
... example , by formally renouncing U.S. citizenship or by being naturalized in a foreign country ) . These acts of expatria- tion may have occurred many years prior to announcement of the Administration proposal , but the individual might ...
Pagina 4
... example , the proposal would subject to tax assets acquired by long - term resi- dents of the United States that were acquired outside the Unit- ed States and were never brought into the United States . • Enactment of the Administration ...
... example , the proposal would subject to tax assets acquired by long - term resi- dents of the United States that were acquired outside the Unit- ed States and were never brought into the United States . • Enactment of the Administration ...
Pagina 8
... example , accord- ing to the State Department , of the 858 U.S. citizens who relin- quished their citizenship in 1994 , a significant percentage were Ko- rean Americans returning to their country of birth or ancestry . Under Korean law ...
... example , accord- ing to the State Department , of the 858 U.S. citizens who relin- quished their citizenship in 1994 , a significant percentage were Ko- rean Americans returning to their country of birth or ancestry . Under Korean law ...
Pagina 11
... example of how a U.S. citizen could expa- triate but continue to have a residence and driver's license in the United States and continue to travel on a U.S. passport . 4 A copy of the description of the Administration's proposal ...
... example of how a U.S. citizen could expa- triate but continue to have a residence and driver's license in the United States and continue to travel on a U.S. passport . 4 A copy of the description of the Administration's proposal ...
Pagina 19
... example , an income interest to the spouse generally would not qualify for the marital deduction where the remainder interest is transferred to a third party . An exception exists to the terminable interest rule called the " qualified ...
... example , an income interest to the spouse generally would not qualify for the marital deduction where the remainder interest is transferred to a third party . An exception exists to the terminable interest rule called the " qualified ...
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Issues Presented by Proposals to Modify the Tax Treatment of Expatriation: A ... Vizualizare completă - 1995 |
Termeni și expresii frecvente
Administration proposal apply basis beneficiary capital gains citizen or resident Congress country of residence deemed sale departure tax distributions double taxation effect estate tax expa expatriating act expatriation tax proposals fair market value foreign tax former citizens gift tax green card Immigration included income tax treaty individual's inheritance tax international law issues Joint Committee staff long-term residents loss of citizenship Macomber marginal tax rates marking to market million modified bills nationality nonresident alien patriation percent on taxable potential present law provisions realization relinquish U.S. citizenship renounce respect retroactive right to emigrate rules section 877 spouse subject to tax subject to U.S. tax avoidance tax haven tax jurisdiction tax on expatriation tax purposes tax rates begin tax treaties taxable transfers taxpayer tion transfers and rise transfers in excess trust interest U.S. citizen U.S. income tax U.S. residents U.S. source income U.S. tax system United
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Pagina 85 - ... international custom, as evidence of a general practice accepted as law; c. the general principles of law recognized by civilized nations ; d. subject to the provisions of Article 59, judicial decisions and the teachings of the most highly qualified publicists of the various nations, as subsidiary...
Pagina 57 - Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty and the pursuit of happiness ; and whereas in the recognition of this principle this government has freely received emigrants from all nations and invested them with the rights of citizenship...
Pagina 86 - Article 2 1. Everyone lawfully within the territory of a State shall, within that territory, have the right to liberty of movement and freedom to choose his residence. 2. Everyone shall be free to leave any country, including his own.
Pagina 85 - The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function...
Pagina 77 - As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning...
Pagina 77 - State. 2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Article 4 RESIDENT 1. For the purposes of this Convention, the term "resident of a Contracting State...
Pagina 30 - Is a national; or (ii) solely to develop and direct the operations of an enterprise in which he has invested, or of an enterprise In which he is actively In the process of investing, a substantial amount of capital...
Pagina 67 - Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being 'derived...
Pagina 62 - States and one of whom has had a residence in the United States or one of its outlying possessions, prior to the birth of such person; (d) a person born outside of the United States...
Pagina 57 - SEC. 403. (a) Except as provided in subsections (g) and (h) of section 401, no national can expatriate himself, or be expatriated, under this section while within the United States or any of its outlying possessions, but expatriation shall result from the performance within the United States or any of its outlying possessions of any of the acts or the fulfillment of any of the conditions specified in this section if and when the national thereafter takes up a residence abroad.