TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION

Arkhangelskiy, Ivan

RAS Global AffairsСША & Канада: экономика – политика – культура USA & Canada: Economics – Politics – Culture

ISSN (Print) 26866730

ISSN (Online) 3034-6045

TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION

PII

S268667300000619-0-1

DOI

10.7868/S0000619-0-1

Publication type

Article

Status

Published

Authors

Ivan Arkhangelskiy

Volume/ Edition

Volume / Issue 11 (503)

Pages

109-126

Abstract

The U.S. richest citizens continue to leave the United States. To slow this trend down the US Congress has adopted 26 USC 877(a)(1) provision. Under this law the expatriates and above all the beneficiaries of foreign trusts, may be taxed for five years after they renounced their citizenship. Moreover, under 8 USC 1182(a)(10)(E) these expatriates may be prohibited from coming back to the USA.

Keywords

REVENUE RULE, CAPITAL GAIN, NATIONALITY, DOMICILE, BENIGN NEGLECT, EXIT TAXATION

Date of publication

01.11.2011

Year of publication

2011

Number of purchasers

Views

851

References

GOST	Arkhangelskiy I. TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION // USA & Canada: Economics – Politics – Culture. – 2011. – Issue 11 (503) C. 109-126 .
MLA	Arkhangelskiy, Ivan "TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION." USA & Canada: Economics – Politics – Culture. 11 (2011).:109-126.
APA	Arkhangelskiy I. (2011). TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION. USA & Canada: Economics – Politics – Culture. no. 11, pp.109-126

RAS Global AffairsСША & Канада: экономика – политика – культура USA & Canada: Economics – Politics – Culture

TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION

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RAS Global AffairsСША & Канада: экономика – политика – культура USA & Canada: Economics – Politics – Culture

TRUSTS AND THE PECULIARITIES OF INTERNATIONAL TAXATION

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