Differences

This shows you the differences between two versions of the page.

Link to this comparison view

Both sides previous revision Previous revision
Next revision
Previous revision
wiki:contents:us_tax [2018/05/06 17:41]
karen [Overview] added paragraph about voting
wiki:contents:us_tax [2018/11/18 09:31] (current)
karen added link to new enforcement page
Line 15: Line 15:
  
   * [[wiki:​contents:​us_tax:​cbt|Citizenship Based Taxation]]   * [[wiki:​contents:​us_tax:​cbt|Citizenship Based Taxation]]
 +  * [[wiki:​contents:​us_tax:​enforcement|Enforcement of CBT]]
   * [[wiki:​contents:​us_tax:​pfics|PFICs]] (Passive Foreign Investment Companies)   * [[wiki:​contents:​us_tax:​pfics|PFICs]] (Passive Foreign Investment Companies)
   * [[wiki:​contents:​us_tax:​niit|NIIT]] (Net Investment Income Tax)   * [[wiki:​contents:​us_tax:​niit|NIIT]] (Net Investment Income Tax)
Line 21: Line 22:
   * [[wiki:​contents:​us_tax:​au_specific|Income not taxed in Australia, but taxed in the US]]   * [[wiki:​contents:​us_tax:​au_specific|Income not taxed in Australia, but taxed in the US]]
   * penalties   * penalties
-  * renunciation / expatriation+  * [[wiki:​contents:​us_tax:​renunciation|renunciation / expatriation]]
   * other articles about how US CBT works (not necessarily specific to Australia)   * other articles about how US CBT works (not necessarily specific to Australia)
  
 Note about voting in the US: US States must allow overseas voters to vote for federal office via absentee ballot and voting cannot be used to determine that a person is resident in that state for income tax. See [[https://​www.law.cornell.edu/​uscode/​text/​52/​subtitle-II/​chapter-203|52 USC Chapter 203]] (sections 20301 - 20311) Note about voting in the US: US States must allow overseas voters to vote for federal office via absentee ballot and voting cannot be used to determine that a person is resident in that state for income tax. See [[https://​www.law.cornell.edu/​uscode/​text/​52/​subtitle-II/​chapter-203|52 USC Chapter 203]] (sections 20301 - 20311)
 +
  
 ==== Exit Tax ==== ==== Exit Tax ====
Line 46: Line 48:
 ==== Other Resources ==== ==== Other Resources ====
  
-An interesting discussion of the Revenue Rule and how international law could limit the ability of the IRS to enforce collection of US tax overseas can be found [[https://storify.com/expatriationlaw/can-the-common-law-revenue-rule-be-used-to-stop-th|here]]+An interesting discussion of the Revenue Rule and how international law could limit the ability of the IRS to enforce collection of US tax overseas can be found [[http://www.citizenshipsolutions.ca/wp-content/uploads/​2018/​05/​Can-the-common-law-revenue-rule-be-used-to-stop-the-enforcement-of-U.S.-citizenship-taxation-on-non-U.S.-residents.pdf|here]] ​or [[https://​wakelet.com/​wake/​fd29aa40-3dd9-460e-b3cb-b3c4b15807f3|here]].
  
 ==== Cross-References ==== ==== Cross-References ====
wiki/contents/us_tax.1525592460.txt.gz ยท Last modified: 2018/05/06 17:41 by karen
Driven by DokuWiki Recent changes RSS feed Valid CSS Valid XHTML 1.0