A Double Taxation Nightmare Disguised as Tax Reform

Tax Notes International (April 29, 2019) pp. 723-729, published by Tax Analysts

A Double Taxation Nightmare Disguised as Tax Reform

By: Jacqueline Bugnion

'American Citizens Abroad Inc., a leading advocate for Americans abroad, recommended that a de minimis measure be added to the Treasury regulations to exclude U.S. citizens who own small corporations overseas from TCJA taxation.'

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