Tax professionals advising former US citizens and long-term residents should take note that the American Jobs Creation Act 2004 has eliminated the tax avoidance motive test previously applied to determine whether an individual was subject to the 10-year alternative income tax regime and the expatriate estate and gift tax rules following expatriation. February 17, 2005. Download
2/2005
Details of New Tax Laws Applicable to Expatriates
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Jennie Cherry
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Stephen K. Vetter
