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Daily Archives: August 23, 2012

Clearer Guidance Sought for Establishing Intent to Expatriate

US citizenship

Volume 7 of the U.S. Department of State Foreign Affairs Manual (FAM) sets out the legal basis upon which Consular Officers are to deal with the loss of U.S. citizenship.  In a nutshell 7 FAM 1211 states that US citizens cannot lose their citizenship involuntarily.  Instead, a US citizen must establish that he or she committed an…

August 23, 2012
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Topics
  • (2)Controlled Foreign Corporation
  • (34)FATCA
  • (31)FBAR
  • (1)Foreign Earned Income Exclusion
  • (2)Foreign Tax Credits
  • (3)Intellectual Property
  • (30)International Business
  • (49)IRS News & Regulations
  • (2)Limited Liability Companies
  • (4)OVDP
  • (1)PFIC
  • (15)Shipping Taxation
  • (3)Streamlined Foreign Offshore Procedures
  • (1)Uncategorized
  • (27)US citizenship
  • (7)US TAX SURPRISES AND REPORTING REQUIREMENTS SERIES
  • (49)US Taxation
  • (39)US Taxes for Non-Residents
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