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Ronan McCrea Discusses Citizenship By Descent In Ireland: Do The Rules Make Sense In The Modern World?

Ronan McCrea Discusses Citizenship By Descent In Ireland: Do The Rules Make Sense In The Modern World?

July 24, 2020

July 20. 2020 - Participants Include:

 

Ronan McCrae - @RonanMcCrea

 

John Richardson - @ExpatriationLaw

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Ronan McCrae

Professor of Constitutional and European Law

Faculty of Laws

University College London

 

This was a fascinating discussion which discusses "citizenship by descent" under Irish law. At the heart of the debate is the question of what should be the connection between a citizen and the country? What are the responsibilities of citizenship? What about citizens voting from abroad?

 

Does it make sense for Ireland (or any other country) to allow citizenship to numbers that exceed the population of Ireland?

 

Thanks to Ronan for a very insightful and thought provoking discussion. Listeners might find the following opinion pieces (written by Ronan) to be of interest.

 

https://www.irishtimes.com/opinion/covid-19-laces-granting-of-irish-citizenship-with-danger-1.4303461

 

 
 
China is NOT adopting citizenship-based taxation: Dr. Bernard Schneider of Queen Mary explains how tax residency is defined in China

China is NOT adopting citizenship-based taxation: Dr. Bernard Schneider of Queen Mary explains how tax residency is defined in China

July 19, 2020

July 17, 2020 - Participants include:

Dr. Bernard Schneider - BernardSchneider.com

John Richardson - @ExpatriationLaw

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Dr Schneider is an assistant professor in International Tax Law at the Centre for Commercial Law Studies, Director of the LLM in Tax Law and LLM Research Director. He is also the academic director of the institute of tax law at CCLS. The CCLS is the graduate law program at Queen Mary, University of London.

He teaches international, US and Chinese taxation.

Dr Schneider wrote his PhD thesis on the development of the Chinese income tax system. His main research interests are in the areas of international and comparative tax law, tax policy and administration, the taxation of individuals, tax law as public law and the US and Chinese tax systems.

Dr Schneider graduated from the New York University School of Law with a JD and an LLM in Taxation, and he holds an MIA from the School of International and Public Affairs at Columbia University and an Advanced Certificate in China Studies from Columbia University's East Asian Institute. He studied Chinese at the Mandarin Training Centre of the National Taiwan Normal University in Taipei and at Capital Normal University in Beijing. He is fully proficient in Mandarin Chinese and can read and write traditional and simplified characters.

Prior to completing his thesis, Dr Schneider practised in New York, China and the United Kingdom, primarily in the areas of international and US taxation.

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Dr. Schneider's scholarship includes:

The End of Taxation without End: A New Tax Regime for U.S. Expatriates
Virginia Tax Review, Vol. 32, No. 1, 2012

76 Pages Posted: 7 Dec 2012 Last revised: 17 Dec 2012

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2186076

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ACA Conference on Citizenship-based taxation

On May 2, 2014 Dr. Schneider participated  with Professor Michael Kirsch in a debate over US citizenship-based taxation.

The Kirsch Schneider debate is available  for viewing here. Those interested in "listeners reaction" to the debate can view some live commentary here.

 

 

 

 

 

 

 

The Reed Amendment: Q. Does Renunciation of US Citizenship Mean That You Will Be Barred From Entering The United States? A. Not likely

The Reed Amendment: Q. Does Renunciation of US Citizenship Mean That You Will Be Barred From Entering The United States? A. Not likely

July 15, 2020

July 15, 2020 - Participants Include:

Virginia La Torre Jeker - @VLJeker

John Richardson - @Expatriationlaw

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In 1996 Congress amended the Immigration and Nationality Act to include a provision which reads:

 

(E) Former citizens who renounced citizenship to avoid taxation

Any alien who is a former citizen of the United States who officially renounces United States citizenship and who is determined by the Attorney General to have renounced United States citizenship for the purpose of avoiding taxation by the United States is inadmissible.

Note that this law applies to those who "renounce" and does not appear to apply to those who relinquish US citizenship in another way. Furthermore, note the large number of conditions that must be met by IMMIGRATION officials before the law could be applied.

I have had a number of inquiries from people asking if this law really applies.

The short answer is that:

1. There is almost no evidence that the US Government is attempting to apply this law (only two cases from 1996 - 2015, were identified in a 2015 Report From The Department Of Homeland Security); and

2. It is very difficult for the law to be applied.

By the far the best summary of information on this topic comes from a post at the Isaac Brock Society. Interestingly the Brock post references a 2013 interview that Virginia La Torre Jeker (our guest) had with Willard Yates.

Those who are interested in this topic should read the Brock post in its entirety and the 2015 Report from the DHS. For those who want only a summary of the Brock post, the last paragraph reads:

"So, DHS is trying to say: the Reed Amendment is no danger to you, as long as you observe the rule of “don’t ask, don’t tell” at the consulate and the border. The implied threat of the IRS — “keep paying your accountant to fill out all your forms and prove you owe no tax, or you’ll never see your bedridden grandma again” — is probably a hollow one, absent Congressional action. You can go ahead and waltz your way through the humiliating charade of renunciation. You’ll only be under the same threat of arbitrary visa denial as any other foreigner.

The American Way: keeping your mouth shut and handing over thousands of dollars in order to exercise your human right to choose your nationality."

My personal advice would be ...

I think that you should be aware of the Reed Amendment and understand that you never communicate a tax related motive as a reason for renouncing U.S. citizenship.

It's unlikely that the Reed Amendment could impact you.

But, as they say in the investment world:

"Past performance is not an absolute guarantee of future results."

 

John Richardson - CitizenshipSolutions.ca

Enjoy the discussion!

Update - Possible additional links of interest:

– here is the link to the interview wtih Bill Yates  http://us-tax.org/2018/09/30/if-you-go-you-cant-come-back-the-reed-schumer-follies-past-and-proposed-anti-expat-legislation-interview-with-bill-yates-former-irs-attorney-international/ 

More Links to Schumer Reed et al Senate proposals from 2013 – they just can’t let it go!!!

https://www.angloinfo.com/blogs/global/us-tax/1243-2/

https://www.angloinfo.com/blogs/global/us-tax/urgent-update-expatriates-banned-from-the-us-senators-reintroduce-taxpatriate-bill-into-homeland-security-bill/

And finally courtesy of Heitor David Pinto at Keith Redmond's American Expatriates Facebook group ...

Since the 2015 report only three of approximately 17,000 renunciants are believed to have drawn the attention of the Reed Amendment ...

Here are more recent numbers. Since 2015, when the Reed amendment was implemented for the first time, about 17,000 people have renounced US citizenship and 3 were denied a US visa for that reason. So the approval percentage is 99.98%.
 
Until 2015: 0
2016: 2 – 1 overcome = 1
2017: 1 – 1 overcome = 0
2018: 0
2019: 2

 

 

 

 

 

 

 

“Jenny” of FATCA UK Lawsuit Fame And Her Lawyer Filippo Noseda Discuss Why FATCA Conflicts With The GDPR

“Jenny” of FATCA UK Lawsuit Fame And Her Lawyer Filippo Noseda Discuss Why FATCA Conflicts With The GDPR

July 13, 2020

July 13, 2020 - Participants Include:

Jenny - @CrossBriton

Filippo Noseda - Mishcon de Reya

John Richardson - @ExpatriationLaw

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Jenny has been crowdfunding her UK based anti-FATCA lawsuit. Because her case is based on the claim that the FATCA IGAs violate the GDPR, the case raises issues that impact all IGAs.

In this inverview, Filippo Noseda explains the historical origins of privacy law in the context of EU human rights principles. He also explains why the FATCA flow of information is disproportionate to the objectives sought.

Following a negative decision from government agencies Jenny and Filippo Noseda intend to bring a "judicial review" application in the UK courts. This application is important and will cost a great deal of money.

After listinging to this podcast, you will better understand the objectives and basis  of this lawsuit and why it is your interests to contribute.

To see a snapshot of only some of the work done by Mr. Noseda see his permanent online repository here.

The outcome in this lawsuit is likely to have a huge impact on how other FATCA lawsuits (including the Canadian ADSC lawsuit) end up.

Your contributions to Jenny's lawsuit are essential - donate here.

Contributions to the Canadian ADCS FATCA lawsuit may be made here.

 

 

 

 

Dr. Valerie McCray - Independent Candidate For President Of The United States

Dr. Valerie McCray - Independent Candidate For President Of The United States

July 12, 2020

July 12, 2020 - Participants include:

Dr. Valerie McCray - @DrVMcCray2020

John Richardson - @Independents

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A fascinating discussion with Dr. Valerie McCray who is running as an independent candidate for President of the United States.  Please visit her site here.

 

Dr. Valerie McCray’s Story

Dr. Valerie McCray is a unique choice for President of the United States of America. She is entering the presidential race “straight from the trenches” as a psychologist that has spent most of her career working in the aftermath of tragedy.

 

 

Fourth Of July Interview with US born UK Author Claire Kendal about her newest book “I Spy” (with US citizen subplot)

Fourth Of July Interview with US born UK Author Claire Kendal about her newest book “I Spy” (with US citizen subplot)

July 4, 2020

July 4, 2020 - Participants include:

Claire Kendal - @ClaireKendal

John Richardson - @Expatriationlaw

"Claire Kendal was born in America and educated in England, where she spent all of her adult life. Her first novel, The Book  Of You, was a Richard and Judy title and Sunday Times top ten bestseller. It has been translated into over twenty languages. Claire teaches English Literature and Creative Writing and lives in the South West with her family. I Spy is her third novel."

 

 

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