Discussion @TAPInternation @FixTheTaxTreaty @Expatriationlaw moderated by @RobertGoulder: "Citizenship-Based Taxation: A Simple Regulatory Fix" https://t.co/E6LFAh7C8P via @YouTube
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) January 27, 2021
Background
In 2016 I first made the suggestion that citizenship-based taxation could be changed through Treasury regulation. In October of 2020 John Richardson, Dr. Karen Alpert and Dr. Laura Snyder completed a paper titled “A Simple Regulatory Fix For Citizenship Taxation”. The idea advanced is that:
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