The Diaspora Tax War of 2012-2013

All the links to Flophouse posts and a few that I posted at Isaac Brock about The American Diaspora Tax War of 2012-2013.

A Few Ideas for Resolving the American Diaspora Tax War (May 11):  Suggestions for how we might resolve this on bonne intelligence.

Settlers, Sojourners and Tax Evaders (April 2, 2013) The battle over perceptions and terminology.  One country's "tax evader" is another country's "immigrant investor."  Commentary on the article by Allison Christians of the McGill University Faculty of Law here.

The American Diaspora:  Lobbying versus Protest (March 15, 2013) What are the options for those seeking to fight FATCA or mitigate its impact?

OECD Public Briefing on FATCA (February 16, 2013) Direct report (I attended on behalf of ACA) from the meeting on FATCA held at the OECD in Paris.

FATCA Comes Home (February 5, 2013):  Reciprocity or in the words of Just Me "an ill wind that is blowing onshore."  About damn time.

Three Cheers for the Taxpayer Advocacy Service (January 10, 2013): And the American Taxpayer Advocate Service, our voice at the U.S. IRS, has done it again - come out swinging on behalf of Americans abroad. Their 2012 report is a must read.

An American Abroad Pays Her Annual Tribute to the U.S. (November 28, 2012):  Not too long ago this American abroad, with the help of her accountant, finally filed her U.S. taxes for 2011.  It wasn't easy and for someone who earns no income and has no assets (and I mean zero) in the United States, the bill was rather steep.

The TAS:  Your Voice at the IRS (November 20, 2012) TAS stands for Taxpayer Advocate Service and they are the U.S. government agency with a mandate to keep an eye on the American "fisc." 

Perspectives on Compliance with Citizenship-based Taxation (October 22, 2012) Many Americans abroad live in high tax countries and seem perfectly happy with that choice.  So given that we don't object to being taxed in our host countries, nor do we have a problem with government, why then do Americans abroad have a problem with U.S. citizenship-based taxation?

How I Really Feel about Citizenship-based Taxation (September 6, 2012) Citizenship is never a "free lunch." All countries require certain things of their citizens and where there are rights, there are also duties and responsibilities. American citizenship is turning to be a very expensive lunch indeed (a four course meal with wine AND cheese AND dessert)....

Flophouse Series:  Taxing the Diaspora (August 2012):  Citizenship-based Taxation, Exit Taxes and Inheritance Taxes.

FATCA: Backpedaling on Reciprocity (July 31, 2012):  The U.S. government wants information about U.S. account holders banking abroad. Foreign governments want information about their citizens banking in the U.S. in exchange. It's called "reciprocity." The U.S. Treasury Department issued new rules that would require U.S. banks to give those foreign governments what they want. Sounds simple enough but, alas, is anything in U.S. domestic politics "simple" these days?

Feeling Better about the FBAR (June 20, 2012) There is an important deadline coming up. June 30th is the due date for those ugly FBARs (Report of Foreign Bank and Financial Accounts) to be turned into the U.S. Treasury Department in Detroit, Michigan.

American Citizenship - a Cost Benefit Analysis (May 9, 2012):  Some reasons why the U.S. has a new export that is really taking off: Americans.  A personal cost-benefit analysis of U.S. citizenship by a long-term American expatriate (yours truly).

Perceptions of an Overseas Voter (February 25, 2012):  A view of American domestic politics from abroad.  Are the differences between Homelanders and Americans Abroad "irreconcilable?" Or can we come to terms that we can all live with?

Impact on U.S. Spouses of Foreign Nationals (January 16, 2012):  I thought I would take a few moments and talk about how all these issues impact U.S. spouses of foreign nationals living outside the U.S. I’ve seen this addressed in other places but from the comments I see it’s usually about how the foreign spouse will suffer because he/she married an American. Believe me, it isn’t fun for the Americans (very often women) either.

Tax Time for U.S. Persons:  Impact of U.S. citizenship-based taxation on people like me and some suggestions for those of you who are just waking up to the nightmare.

The Diaspora Tax War of 2012:  Stakeholder Analysis:  Who benefits and who loses because of FATCA and citizenship-based taxation.  Part one talks about the winners...

The Diaspora Tax War of 2012:  Stakeholder Analysis Part II:  The losers (people like me).

Why You Should Care About FATCA (January 26, 2012) All the reasons that EVERYONE should be concerned about this piece of American extra-territorial legislation.

Myths About Americans Abroad (January 21, 2012) Stereotypes about Americans abroad that have nothing to do with the reality.

Citizenship-based Tax Systems (January 20, 2012) The perfect analogy that explains how citizenship-based taxation really works.

Why Hiding is No Longer a Viable Option (January 20, 2012) Over 56% of U.S. citizens, when asked what they were going to do in response to the 2012 Diaspora Tax Wars, replied, “Nothing, how will they find me?” My answer to this is, “Oh, my fellow Americans, let me count the ways.”

The Consequences of Being a U.S. Person (January 10, 2012) Was horrified to discover what having a U.S. Green Card would mean for my foreign spouse.

Foreigners Rights When Traveling Abroad (January 6, 2012) Some startling information about the "protection" your passport offers you in a foreign land.

The 2012 Diaspora Tax Wars (January 5, 2012) Discovered that the FATCA issue was doing something quite astonishing - uniting the American Diaspora in a way that I had never imagined.

Hard Times for the American Diaspora (December 12, 2011) A discussion about the relationship of the American Diaspora to the homeland and some suggestions for improving it.

Renouncing Citizenship (October 17, 2011) Was curious about how different countries allowed citizens to renounce their citizenship.  Examples from Germany, France, Saudi Arabia, Japan and the U.S.

The US/Canada Tax War (October 14, 2011):  I first became aware of FATCA by reading the Canadian newspapers.  This post was written in response to an article by Arthur Cockfield.

You can also consult these great sites for more information:

Isaac Brock Society:  Leading the fight with members (U.S. Citizens and other U.S. Persons including American immigrants) from all over the world.  Great discussions and you can ask questions about how citizenship-based taxation, FATCA and FBAR affect you.

Maple Sandbox:  A gathering place for people fighting FATCA, FBAR and US citizenship-based taxation.  Nice folks.  More great discussions.

Phil Hodgen's Blog:  The go to guy for information on the tax implications of renouncing American citizenship.

Tax, Society and Culture:  Professor Allison Christian's blog.  She is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law in Montreal.  An expert in international tax law and policy who can actually explain things in a way us mere humans can understand.

American Citizens Abroad:  These folks have been in the fight for awhile. They lobby Congress and are leading a write-in campaign to representatives in the U.S. 

Association of American Residents Abroad:  Another great citizens' advocacy group.  Based in Paris, France.

Repeal Fatca:  James Jatras' site "dedicated to getting rid of the worst law most Americans have never heard of."

FATCA Fallout:  Twitter feed of one American abroad, Marvin Van Horn,  caught up in the OVDI program.  He posts a constant stream of links to articles about FATCA, FBAR and what the American IRS/Gov is up to.