Online panel discussion to address ‘Taxation of Expatriate and Cross-Border Individuals’

The Institute of Tax Law at Queen Mary University’s Centre for Commercial Law Studies in London will host a panel discussion, via Zoom, on the topic of “the Taxation of Expatriate and Cross-Border Individuals,” featuring a number of experts on the subject, including QMUL’s Senior Lecturer (Associate Professor) in International Tax Law, Bernard Schneider.

In addition to Schneider, the panelists include Edoardo Traversa, a tax and European law criminology professor at Belgium’s UniversitĂ© Catholique de Louvain, as well as three of SEAT’s co-founders: John Richardson, Karen Alpert and Laura Snyder.

The discussion will take place on Tuesday 29 June 2021 from 4 to 6 pm British Summer Time (5 to 7pm Central European Summer Time, 11am to 1 pm Eastern Daylight Savings Time).

The online discussion is free and open to all. Registration is required.

For more information about the discussion, see here.

To register, see here.

 

 

7 thoughts on “Online panel discussion to address ‘Taxation of Expatriate and Cross-Border Individuals’

  1. Dr. Schneider has written what is (in my opinion) one of the best papers about the issue of US citizenship-based taxation.

    The 2012 paper can be found here:

    https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2186076

    “Abstract

    One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly onerous tax and financial reporting obligations on its citizens and LPRs. Worldwide taxation of U.S. expatriates dates to the Civil War. Although it may have been justified in the past, it is very difficult to justify and increasingly dysfunctional today. It is difficult to justify on economic or equity grounds, it is difficult if not impossible to enforce against many expatriates, and it sends the wrong message regarding the value of U.S. citizenship.

    The United States should eliminate the worldwide taxation of expatriate citizens and LPRs and replace the exit tax on those renouncing U.S. citizenship or relinquishing LPR status with a departure tax regime that would apply to all changes of tax residence. The proposed new tax regime would be more equitable and more enforceable. It would also be more consistent with international tax norms and with the purposes of U.S. nationality and immigration law.”

  2. The abstract to Dr. Schneider’s paper includes:

    Abstract
    One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly onerous tax and financial reporting obligations on its citizens and LPRs. Worldwide taxation of U.S. expatriates dates to the Civil War. Although it may have been justified in the past, it is very difficult to justify and increasingly dysfunctional today. It is difficult to justify on economic or equity grounds, it is difficult if not impossible to enforce against many expatriates, and it sends the wrong message regarding the value of U.S. citizenship.

    The United States should eliminate the worldwide taxation of expatriate citizens and LPRs and replace the exit tax on those renouncing U.S. citizenship or relinquishing LPR status with a departure tax regime that would apply to all changes of tax residence. The proposed new tax regime would be more equitable and more enforceable. It would also be more consistent with international tax norms and with the purposes of U.S. nationality and immigration law.

    1. Amen to that! Well said. Best summation ever.

      Unfortunately, the Dems, who brought us FATCA, have been rewarded and are back in charge to bring more destruction to citizens abroad. Beyond unfathomable, they have convinced the public the government is the victim and demands justice.

      The Propublica leak speaks volumes. Rather, the lack of volume since everyone knows Bezos is not the target of government tax tyranny. They knew the public would soon forget about Congress’ dishonesty so they refocused back on citizens abroad.

    2. Of course, the exit tax is unconstitutional. We need the right minds to come together to draft up a lawsuit against this unlawful tax.

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