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 […]

Cook v. Tait 42 – “The shot heard round the deck. We are free at last!” The CLN has arrived

"The shot heard round the deck. We are free at last". The CLN has arrived! — U.S. Citizen Abroad (@USCitizenAbroad) July 22, 2016 This post is a reproduces a comment by Pilgrim 7 which appeared at the Isaac Brock Society. Because of its reference to Cook v. Tait, I thought it would be worth […]

Cook v. Tait 29: “Citizenship-based taxation” or “Taxation-based citizenship” – From @IsaacBrockSoc

1. Citizenship-based taxation? Does US really have "citizenship-based taxation"? Maybe not. The US just punished US citizens who move from the USA. — U.S. Citizen Abroad (@USCitizenAbroad) July 28, 2015 The above tweet references the following comment which is certainly “food for thought”. A small change in vocabulary may be helpful. In point of […]

Cook v. Tait 27: The US Government uses the fact of “U.S. citizenship” to control #offshore banks

"The US gov is attacking a bank bc it treated US citizens the same as anyone else and didn't deny them services" — U.S. Citizen Abroad (@USCitizenAbroad) June 27, 2015 The above tweet references a post at the “Citizenship taxation Facebook Group“. The post raises questions that include the following: Can a Swiss bank […]

Cook v. Tait 25: The @ADCSovereignty #FATCA lawsuit asks: Is US CBT an exercise of US sovereignty or a violation of Canadian sovereignty

Originally posted on Alliance for the Defence of Canadian Sovereignty: ? Prologue: As you know, FATCA is for the purpose of enforcing U.S. place of birth citizenship-based taxation. Joe Arvy, ADCS lawyer includes in his factum: “Given the existing bilateral and multilateral tax information exchange and enforcement regimes between Canada and the United States,…

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 — 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 site. U.S. Taxation does NOT mean the same thing as it did […]

Cook v. Tait 22 – Kirsch Schneider – Toronto – Citizenship taxation debate

What follows are links to posts at the Isaac Brock Society discussion the Kirsch Schneider debate held in Toronto on May 2, 2014. The posts (which are rich with comments) include: ACA Global Foundation – Video of Kirsch Schneider debate – March 2015 Live Comments of the Toronto Kirsch Schneider debate – May 2, 2014 […]

Cook v. Tait 20: Bernard Schneider: “The End of Taxation Without End: A New Tax Regime for US Expatriates”

Reminder of Bernard Schneider's paper on CBT: "The End of Taxation Without End: A New Tax Regime for US Expatriates" — U.S. Citizen Abroad (@USCitizenAbroad) May 6, 2015 I was glad to see that Bernard Schneider’s paper was referred to at one of the Facebook groups frequented by Americans Abroad. Dr. Schneider’s was summarized […]