Cook v. Tait 12: Afroyim v. Rusk, the 14th amendment and the forcible destruction of US citizenship

Introduction: I have been blogging on U.S. citizenship-based taxation since 2011. In February of 2012, I wrote the “Prologue” for this series of posts: Citizenship renunciations soaring under Obama – Renunciation as an Act of Self Defense That post included the following poll. The results are shocking!   In January of 2013 I began a […]

Cook v. Tait 44: “Sovereignty”, “Citizenship” and use of “citizenship” to further the interests of the “sovereign” – The evolution from #CookvTait to #FATCA

As citizenship evolves … I began this post in 2015. It has languished in draft form since that time. It is now November of 2017. As #TaxReform17 comes to an end, I feel motivated to finish it. It is now 2019. Really, it’s probably now or never. This post draws heavily from posts, insights and […]

Born abroad to US citizen parents in a #CookvTait world? Are you a US citizen or do have a right to US citizenship?

Introduction: Again, *Can the U.S. deem somebody to be a U.S. citizen or (in the FATCA, FBAR and CBT world) forcibly impose U.S.… https://t.co/hlDf5jiq5g — U.S. Citizen Abroad (@USCitizenAbroad) January 16, 2016 The above tweet references an earlier comment on this vitally important question. Is having the "right to U.S. citizenship the same thing as […]

#CookvTait principle has created problems for Apple and has created advantages for non-US persons and corporations

Introduction … The U.S. tax system is premised on the assumption that it can levy taxes on economic activity in other nations. This simple premise applies to both corporations and to individuals. In the case of individuals: The taxation of economic activity in other nations takes place at the time that the money is earned. […]

Cook v. Tait 24: The protection of political minorities in the political process

Cook v. Tait 24: The protection of political minorities in the political process http://t.co/D9f3Pc0Mt8 — U.S. Citizen Abroad (@USCitizenAbroad) May 19, 2015   Introduction And Purpose: This post is to “tie together” three comments/posts that discuss the problem of “political powerlessness” in the political process. This poses obvious problems in the area of “citizenship taxation”. It […]

Cook v. Tait 23: The evolution of citizenship, taxation and citizenship taxation

Few countries grant citizenship bc of place of birth. Few countries levy tax bc of citizenship. 100 years after Cook v. Tait, US does both. — U.S. Citizen Abroad (@USCitizenAbroad) May 12, 2015 This post references the following two posts on the CitizenshipSolutions.ca site. U.S. Taxation does NOT mean the same thing as it did […]

Cook v. Tait 18: #Americansabroad by their very nature benefit the US government wherever they may be found

What Thomas Jefferson might have thought about using Cook v. Tait to justify citizenship-based taxation today http://t.co/rl279kREH6 — U.S. Citizen Abroad (@USCitizenAbroad) December 22, 2014 The above tweet references a fascinating discussion about the best Thomas Jefferson quotes. Homelander lawyers often justify U.S. citizenship-based taxation by citing the 1924 U.S. Supreme Court decision in Cook […]

Cook v. Tait 19: Q. How are #Americansabroad taxed by the US? A. What country do they live in?

Why should the taxation of #Americansabroad depend on which country they emigrate to? http://t.co/sbOV30YWHH – Canada vs. New Zealand — U.S. Citizen Abroad (@USCitizenAbroad) February 7, 2015 The above tweet references the following  comment at Robert Wood’s blog. The comment includes: Tax loopholes? You must be joking Robert! Pity the poor US Slave (sorry, Citizen) […]

Cook v. Tait 17: Voices from the crowd – What U.S. citizenship-based taxation really is

https://twitter.com/USCitizenAbroad/status/483239612316282882 This comment by Deckard1138 was made to: Dropping The Bomb at the Economist. Please, let’s all cut the crap, shall we? Especially those apologists for CBT who treat it like some esoteric academic exercise, the same way supposedly learned men, who should have known better, once opined about eugenics. It’s really very simple: citizenship-based […]