ACA in the News: 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."