US Tax Code Disproportionately Burdens Americans Abroad

By Jonathan Lachowitz (April 15, 2019, 4:08 PM EDT) -- On March 25, Law360 published an opinion piece by Professor Edward Zelinsky in which he disagreed with U.S. citizens living overseas about their criticisms of the way the U.S. government taxes and treats overseas Americans. He noted a Wall Street Journal article from March 15, 2019, written by Laura Saunders highlighting Meghan Markle's potential U.S. tax challenges and attempts to "defend current tax law." Zelinksy's article appears to be coming from high-level presumptions about how the U.S. tax laws impact individual overseas American taxpayers rather than a practical understanding of the real-life double taxation, costs of compliance and denial of access to financial services in their home countries. Additionally, in comparing the citizen-based income taxation of American citizens' worldwide income and the burdens it places on U.S. taxpayers to the tax laws of other countries — especially the United Kingdom — the article shows a distinct lack of perspective on how these rules function....

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