Tag Archive for saving clause

Croatia Agrees To Allow The U.S. To Impose Tax

Croatia Agrees To Allow The U.S. To Impose Tax, Forms And Penalties On It's U.S. Citizen Residents

Croatia Agrees To Allow The U.S. To Impose Tax, Forms And Penalties On It’s U.S. Citizen Residents

On December 7, 2022 a US Treasury Press Release included:

December 7, 2022
WASHINGTON — In a ceremony held at the U.S. Department of State today, Under Secretary of State for Economic Growth, Energy and the Environment Jose W. Fernandez and Croatia’s Minister of Finance Dr. Marko Primorac signed a comprehensive income tax treaty between the United States and Croatia. The new tax treaty is the first of its kind between the United States and Croatia.

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How US Tax Treaties And The “Saving Clause” Prevent Countries From Establishing Retirement Programs For US Citizen Residents

How US Tax Treaties And The “Saving Clause” Prevent Countries From Establishing Retirement Programs For US Citizen Residents

Prologue – The Circumstances Of Your Birth Should Not Determine The Outcome Of Your Life …

The above tweet references a “human interest” story where US citizen children are denied benefits in their country of residence that are available to all people who are NOT US citizens.

The description includes:

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Eroding The Tax Base Of Other Countries By Imposing Direct U.S. Taxation On Residents Of Those Countries

Eroding The Tax Base Of Other Countries By Imposing Direct U.S. Taxation On Residents Of Those Countries

This is the fourth of a series of posts about international tax reform generally and how FATCA, CRS, citizenship-based taxation, GILTI, etc. work together.

The first three posts were:

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Written by | Posted in U.S. Direct Taxation • U.S. Taxation On Americans Abroad