Taxation of Individuals who Renounce Their U.S. Citizenship: Hearing Before the Committee on Finance, United States Senate, One Hundred Fourth Congress, First Session, March 21, 1995U.S. Government Printing Office, 1996 - 160 Seiten |
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Häufige Begriffe und Wortgruppen
Administration's proposal apply assets basis Bob Packwood BOREK Chairman Civil and Political Congress Covenant on Civil customary international law deemed sale departure tax enacted estate tax exit tax expatriation tax fair market value foreign corporation foreign personal gift tax green card human rights law impose individual interest International Covenant international human rights issue Jackson-Vanik Amendment Langer March 95 mark to market nationality Political Rights PREPARED STATEMENT provision question realization recognized renounce their citizenship renounces citizenship renunciation of citizenship right of expatriation right to change right to emigrate right to leave ROBERT F rules Secretary SAMUELS Section 201 Section 877 Senator D'AMATO Senator GRAHAM Senator HATCH Senator MOYNIHAN Soviet Union STATEMENT OF PROF subject to U.S. tax avoidance tax law tax liability tax obligations tax policy tax treaties taxable taxation taxpayer TURNER 21 March U.S. citizens U.S. citizenship U.S. income tax U.S. persons U.S. source Universal Declaration
Beliebte Passagen
Seite 31 - No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.
Seite 77 - All members pledge themselves to take joint and separate action in cooperation with the organization for the achievement of the purposes set forth in Article 55.
Seite 70 - When, in the course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the laws of nature and of nature's God entitle them, a decent respect for the opinions of mankind requires, that they should declare the causes which impel them to the separation.
Seite 88 - As home his footsteps he hath turned, From wandering on a foreign strand ? If such there breathe, go mark him well ; For him no minstrel raptures swell ; High though his titles, proud his name, Boundless his wealth as wish can claim ; Despite those titles, power, and pelf, The wretch concentered all in self, Living, shall forfeit fair renown, And, doubly dying, shall go down To the vile dust from whence he sprung, Unwept, unhonored, and unsung.
Seite 75 - Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty, and the pursuit of happiness; and whereas in the recognition of this principle this Government has freely received emigrants from all nations, and invested them with the rights of citizenship...
Seite 36 - American citizens, with their descendants, are subjects of foreign states, owing allegiance to the governments thereof; and whereas it is necessary to the maintenance of public peace that this claim of foreign allegiance should be promptly and finally disavowed...
Seite 147 - President determines that such country— (1) denies its citizens the right or opportunity to emigrate; (2) imposes more than a nominal tax on emigration or on the visas or other documents required for emigration, for any purpose or cause whatsoever; or (3) imposes more than a nominal tax, levy, fine, fee, or other charge on any citizen as a consequence of the desire of such citizen to emigrate to the country of his choice...
Seite 89 - For this purpose, where there is no treaty and no controlling executive or legislative act or judicial decision...
Seite 82 - Everyone has the right to the protection of the law against such interference or attacks. ARTICLE 13 1. Everyone has the right to freedom of movement and residence within the borders of each state.
Seite 146 - Russian minorities is a violation of the Universal Declaration of Human Rights, adopted by the United Nations General Assembly on December 10, 1948.