Citizenship-Based Taxation: A Simple Regulatory Fix

In the latest installment of In the PagesTax Notes International contributing editor Robert Goulder sits down with the authors of the Tax Notes article “A Simple Regulatory Fix for Citizenship Taxation.”

The authors discuss regulatory actions that Treasury can take that would, in the absence of legislative change, improve the lives of Americans living overseas and permit the IRS to better focus its limited resources to more effectively administer the U.S. tax system. Key points include proposed regulatory reforms to the Foreign Bank Account Report and the Foreign Account Tax Compliance Act regimes, the Tax Cuts and Jobs Act, and changes related to the treatment of trust reporting and investments of mutual funds. 

About the Guests

Robert Goulder is a contributing editor for Tax Notes International. His specialties include international and cross-border tax, the OECD, the European Union, base erosion and profit shifting, the digital economy, and VAT. 

John Richardson is a Toronto-based lawyer who assists individuals who are tax residents of both the United States and their country of residence. This includes counseling with respect to tax residency, FATCA, the Common Reporting Standard, U.S. citizenship renunciation and Green Card abandonment (including 877A Exit Tax Consulting).

Laura Snyder is a Paris-based attorney and advocate for taxpayer rights. She is the international member of the Taxpayer Advocacy Panel, which is a federal advisory committee to the IRS, and a member of the board of directors of the Association of Americans Resident Overseas.

Karen Alpert is a finance lecturer at the University of Queensland Business School in Brisbane, Australia, with prior experience in the U.S. tax compliance industry. She is the founder of fixthetaxtreaty.org, an Australian-based advocacy group.

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