Source: https://www.taxconnections.com/taxblog/part-15-understanding-exit-taxes-john-richardson/
Timestamp: 2017-09-24 06:44:16
Document Index: 140511755

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Part 15 - Understanding "Exit Taxes" | Tax Blog
Part 1 – Understanding “Exit Taxes” – “Facts are stubborn things” – The results of the “Exit Tax”
Part 2 – Understanding “Exit Taxes” – “How could this possibly happen? “Exit Taxes” in a system of residence based taxation vs. Exit Taxes in a system of “citizenship (place of birth) taxation”
Part 3 – Understanding “Exit Taxes” – “The “Exit Tax” affects “covered expatriates” – what is a “covered expatriate“?”
Part 4 – Understanding “Exit Taxes” – “You are a “covered expatriate” How is the “Exit Tax” actually calculated”
Part 5 – Understanding “Exit Taxes” – “The “Exit Tax” in action – Five actual scenarios with 5 actual completed U.S. tax returns”
Part 6 – Understanding “Exit Taxes” – “Surely, expatriation is NOT worse than death! The two million asset test should be raised to the Estate Tax limitation – approximately five million dollars – It’s Time”
Part 7 – Understanding “Exit Taxes” – “Why 2015 is a good year for many Americans abroad to relinquish U.S. citizenship – It’s the exchange rate”
Part 8 – Understanding “Exit Taxes” – “The U.S. “Exit Tax vs. Canada’s Departure Tax – Understanding the difference between citizenship taxation and residence taxation”
Part 9 – Understanding “Exit Taxes” – “For #Americansabroad: US “citizenship taxation” is “death by a thousand cuts, but the S. 877A Exit Tax is “death by the guillotine””
Part 10 – Understanding “Exit Taxes” – “The S. 877A Exit Tax and possible relief under the Canada U.S. Tax Treaty”
Part 11 – Understanding “Exit Taxes” – “S. 2801 of the Internal Revenue Code is NOT a S. 877A “Exit Tax”, but a punishment for the “sins of the father (relinquishment)”
Part 12 – Understanding “Exit Taxes” – “The two kinds of U.S. citizenship: Citizenship for “immigration and nationality” and citizenship for “taxation” – Are we taxed because we are citizens or are we citizens because we are taxed?”
Part 13 – Understanding “Exit Taxes” – “I relinquished U.S. citizenship many years ago. Could I still have U.S. tax citizenship?”
Part 14 – Understanding “Exit Taxes” – “Leaving the U.S. tax system – renounce or relinquish U.S. citizenship, What’s the difference?”
Part 15 – Understanding “Exit Taxes” – “Interview with GordonTLong.com – “Citizenship taxation”, the S. 877A Exit Tax, PFICs and Americans abroad”