Taxation of Individulas who Renounce Their U.S. Citizenship: Hearing Before the Committee on Finance, United States Senate, One Hundred Fourth Congress, First Session, March 21, 1995, Band 4
U.S. Government Printing Office, 1996 - 160 Seiten
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accrued Administration Administration's aliens American apply appreciation assets avoid basis believe beneficiary bill capital Chairman Code Committee concerned Congress considered constitutional corporation Court Covenant customary death deemed Department determined economic effect emigrate enacted event example existing exit tax expatriation fact fair foreign former gains gift going held important impose income tax individual interest Internal Revenue Code international law issue Jackson-Vanik Amendment leave legislation long-term resident look March nature noted obligations period person Political practice PREPARED STATEMENT present principles problem proposal provision question raise realization reasonable receive recognized relates relinquishes renounce reported resident respect restrictions result ROBERT rules SAMUELS Secretary Section 877 Senator HATCH Senator MOYNIHAN Soviet statute taxable taxation taxpayer Thank transfer Treasury treaty trust TURNER U.S. citizens U.S. citizenship U.S. tax understand United Universal
Seite 31 - No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.
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.