12 January 2022
UPDATE February 13, 2016
I have finally decided on a new name for this post, which will not continue on this thread but as a new post:
I have not been updating this post as regularly as I intended. I have two items for you to think about today. One is a comment from a psychologist; I think it is extremely important to hear from a professional, as to how this entire situation can affect the well-being of one caught up in it. The comment was made in the context of the 2 meetings that were organized to offer people a chance to talk openly without any fear of being exposed; June 15, 2013 & March 29, 2014 (which Dr. Young was scheduled for but missed due to illness). The second item is an actual obituary for “J” for whom you will now see his actual name. I have been reluctant to post it but it has to come out eventually. I would expect ALL to respect the privacy of his family in Sweden.
One last thing for today. Many have commented as to how they cannot understand (or even don’t believe this story because of this) how a father could do such a thing with two young children. I suspect those who outright disbelieve it do not actually have children. Any honest parent will admit to the difficulty of the constant sacrifice required and how sometimes it simply is too much. Parents are not saints and they suffer the same myriad of issues as anyone else. And it is common knowledge in the counselling world that people who commit suicide feel extreme guilt at being the source of a problem, so the solution, in order to protect, is to take themselves out of the equation. No one would question a parent putting themself in front of a car to protect a child (even one who wasn’t their own). On a certain level, it is exactly the same thing. Life is not neat and tidy and clear sometimes.
All of the emphases are mine:
In the words of Dr. Donald Young
For those U.S citizens who have elected to live abroad, be it in Canada or elsewhere, American tax policy can place such individuals in a position that engenders constant and severe emotional stress. The vindictiveness of the U.S. position, its unfairness and irrationality, the fact that neither the U.S. government nor tax and legal experts even know the rules and how to rationally proceed, and the constant threat of economic calamity are all factors that can be emotionally devastating. From my observations over the years in people ensnared in this situation, and I would count myself among us, it is common to experience substantial anxiety, depression, feelings of panic and foreboding, guilt over being branded a cheat and a criminal, fear, anger, resentment, and general feelings of helplessness and confusion. I have in fact seen some people who have become virtually suicidal at the prospect of losing everything for the “crime” of not paying taxes to a country they have not lived in for decades if ever at all. I am a clinical psychologist licensed to practice in Ontario with 35 years of experience. I have also been appointed an assistant professor in the Department of Psychiatry at the University of Toronto. In recent years I have had the opportunity to discuss and address these problems with many individuals who are trapped in these tragic circumstances
Along with John I am happy to make myself available in any of the forums or meetings that will be forthcoming. There is always strength in numbers and sometimes much can be gained by discussing common problems together in a group. I am also happy to chat or work with people individually with these concerns.
This is a link to the obituary . I am trying to post an actual picture but it is not coming out clearly enough to read. Will work on this.
UPDATE February 9, 2016
There has been some confusion about authorship of the letter/comment below. J did not say he (himself) wrote it and J’s father presented it as being from him. The comment on the site is anonymous. Clearly J sent it to his father and identified with it. For that reason, I am leaving it up as there is no way I can determine for certain that he did not write it.
UPDATE February 8, 2016
I have not decided what is the best way to pass on more information about J’s situation and am afraid adding it to the bottom of this post means you will be less likely to see it. So for now, I will simply add it to the top and bring it to your attention by the “Update” heading. I am not adding anything without talking to J’s Dad first.
I want to pass on now, some things about J himself, what he did and so on, so you can see what kind of person he was. I know a few facts, such as he was born in February, 1969 in California, he went to university at Cal Poly and went to Sweden to do his Ph.D (roughly, around 1990 – 1991). He passed away on June 10, 2015.
J worked at the Karolinska Institutet, at the Centre for Genomics and Bioinformatics in Stockholm, Sweden. Founded in 1810, it is one of the most prestigious medical universities in the world. J’s fields were Genetics & Genealogy, Neuroscience, Psychiatry & Psychology and some of his later articles refer to Alzheimer’s. He published at least 64 major articles, collaborated with 212 co-authors from 1994-2010, and was cited by 3857 authors. I am not an academic but for someone to publish 64 pieces by the time he was 41 (already having two children) suggests to me this was a highly motivated person who was more than competent and clearly engaged and focused.
Here is a letter that J’s Dad provided which J had sent him.
I have a dream, an American dream.
I live in Sweden, which is hardly a tax haven. I am a citizen of that country as well as a US citizen. I have lived outside of the US for close to 25 years and thought I led a normal law abiding life. Unfortunately, the overzealous and poorly thought out attempts to catch US resident tax evaders have cast me and other overseas residents as criminals.
I am one of the few overseas residents who actually knew that I had to file taxes and did so. Last year, I needed to amend my US taxes due to a reporting error made by my overseas employer and I learned that as I had failed to file a form reporting my overseas bank accounts (the FBAR), the only option I had was to enter a so-called amnesty program, in which I have been told for this omission, I need to pay the US government 25% of my life savings, retirement plans, house, and car, all of which have been earned by legitimate employment overseas.
The “bank accounts” that I must report to the US government include life insurance policies, telephone prepaid cards, my customer card at the supermarket and my lunch card at work. The latter three must be reported, along with their highest balance (try to calculate that on a supermarket rebate card) all because they fit the definition of a debit card. All of this under threat of a penalty of USD 10,000 per account if I make a mistake in reporting. I think the most my lunch card has ever had on it was USD 60.
To add insult to the injury I described above, during 2011, FATCA began to be implemented in Sweden and my Swedish bank informed me that I would no longer be allowed to have any investment accounts because of my American citizenship.
FATCA also requires that for my 2011 taxes, I will need to file another form that repeats a lot of the information on the FBAR form and will cost me at least another three hours of accountant time. The much loved number of USD 10,000 in penalties is again threatened if I make a mistake on this form.
American information reporting requirements have become so demanding that I have made all kinds of new friends in my Swedish bank and tax authority. I get to challenge them to provide documentation that makes no sense in Sweden, but helps me to meet the US requirements. Without these wonderful FATCA requirements, I might have just led an unobtrusive life and like most other residents here, had very little to do with these people. Now I stick out like a sore thumb. FATCA has afforded me with the opportunity to prove to Swedes that Americans are different, demanding and difficult.
I have spent less than a year in the US in the last 25 years. Where you spend your childhood stays with you and I have a strong emotional tie to the US. So even though indications are that it would be in my best interest to renounce my citizenship, I plod stubbornly along in the face of all the abuse and try to believe in the American “truth and justice” I was taught about as a child.
That is why I appreciate your article. It will help to make public the unfortunate consequences of the poorly conceived FATCA legislation. Maybe it will help me and other overseas US citizens to be able to return to leading a normal life. That is all I desire in my American dream.
(Written a year ago in response to an article in a local paper)
“(Written a year ago* in response to an article in a local paper)”
*this comment plus the following 2 facts suggest this letter was written sometime in the first half 2012. I have not been able to locate the article it refers to. The date on the Word file is 20 October 2013-I cannot be sure who saved this Word File (i.e., J or his Dad) but given his comments about the 2011 taxes and form 8938, I believe this letter was written in the first half 2012, prior to the June 30 deadline for the filing of taxes.
(It is very clear J is aware of the 2011 OVDI program.)
Obviously, he did not suffer from a major psychiatric illness such as schizophrenia, dissociative personality disorder or any psychopathic or sociopathic diseases. There is nothing to suggest he suffers from bi-polar disorder. It can be noticed that he stopped publishing in 2010 and can be demonstrated that he knew of FATCA in 2011. If he suffered a major depressive issue, it might be possible to say it coincided with his awareness of FATCA, FBAR, etc. And I will relate freely that I have been diagnosed with major depressive disease, many years ago. And have been most fortunate to have received the appropriate medication to deal with it. I do not consider my diagnosis to be indicative of the stigma of “mental illness.” (i.e., it is not a psychological issue but a biological one.)
This next item is a letter J’s Dad wrote to Rep. Eshoo, 2 weeks before J passed away.
28th May 2015
Dear Ms. Eshoo,
This morning my son called me almost in tears in an anxiety of which I thought him incapable.
When I picked up the receiver I did not think it was him. I had to ask several times who it was.My son is a researcher at the Karolinska Institute, working in biochemistry and genetics.
He is hard working, utterly conscientious, and has published many, many papers in his field.
He has a beautiful family. His wife works for the Nobel Foundation. The Karolinska Institute
in Sweden is from whence Nobel prizes originate – I’m sure you know this.I was (am) deeply concerned. I listened carefully. I felt he sounded suicidal. As a dedicated researcher,
honest and thorough, he is used to delving into complex issues and writing his conclusions. So what
complex problem could possibly be driving a deeply thoughtful person into such a level of anxiety?My son was born into your constituency in the United States. After graduating from Cal Poly he
went to finish his PhD in brain chemistry in Sweden. He has worked hard (and successfully)
for twenty years to turn his small research salary into some savings. And that is the problem.Banks everywhere in the world now (including Russia) want nothing to do with a depositor
who is American. So what is one of the seven to ten million Americans working permanently or occasionally abroad supposed to do?My son a year ago started conscientiously reading all the US laws pertaining to “foreign” earnings.
These are very complicated documents. The more he read the more complex they seemed. He tried
(and is trying) his best to comply with all the requirements, Including finding a CPA in New York and
several in Sweden.My son has already paid every tax he owes – in Sweden they are, bar none, the highest in the world.
But here are these US requirements requiring him to declare all foreign earnings, pensions, savings,
passive investments, etc. and to pay a tax on top of what he has already paid to Sweden simply
because he was here at birth.Trying to figure out these requirements and to comply has driven him to desperation. He sees terrifying scenarios in which he is asking, for what? The US is the only country (besides Eritrea) demanding this.
There are seven to ten million honest Americans living abroad. FATCA is being used as a sledgehammer
(of IRS abuse?) to catch a fly or two – inconsequential financially – of those who abuse our system.Ms. Eshoo – Rescind FATCA! The blood will be upon your heads – congress and yours! if my son is driven
to suicide after a year of dealing with the consequences of this horrible, unjust, draconian, and miserably self-defeating law. Is it worth losing a just citizen just for this?As matters unfold he may not, I’m afraid, be the only one of millions.
Yours respectfully,
xxxx (J’s Dad)
This is the end of what I am adding for today. I am sure many of you will have something to say about all this………..
********
@AnnaEshoo A Father’s Anguish Over the Loss of his Son – Horrible Struggle due to #FBAR #FATCA https://t.co/LC1Frng6x5 PLEASE READ THIS
— Patricia Moon (@nobledreamer16) February 8, 2016
*****
This concerns absolutely the worst news I have ever come across in the 4+ years I have been immersed in this situation. I am not going to even try and address anything beyond this simple explanation so you have some context.
A couple of days ago, a comment that somehow was never seen/approved became visible on the renounceuscitizenship wordpress blog. The comment consisted of two letters. Given the fact this was written last July as well as the serious nature of what it concerns, it was decided to keep it in pending until we had made contact with the author, to make sure he still intended for it to remain public. I have spoken with him and he does want it to be seen. However, nobody is likely to see the comment on that particular post since it is 7 months old. So the two letters are being posted here now. Ms. Eshoo, to whom the letters are addressed, is the Congresswoman (D) from the 18th Congressional District of California. She also spent 20 years (1993-2013) as the Congresswoman for the 14th District. She voted “Aye” for the H.I.R.E. Act. There has been no response from Ms. Eshoo.
One thought on “Statement from @AARO (unlike @DEMSabroad) supports Bopp #FATCA lawsuit”
July 21, 2015 at 11:28 pm
25th June 2015
Ms. Eshoo
When you and your fellow co-conspirators in congress voted on FATCA you murdered my son
This beautiful person who wanted to live out his dream in peace in another land was destroyed by you.
You and your fellow co-conspirators, with your unattainable requirements,
boxed him into a mental dilemma from which he could not escape.
As a just person he found your injustice in FATCA incomprehensible.
After a year of intensely trying to figure out what to do
he committed suicide.
There are families in grief in your constituency.
There are families in mourning on both sides of the Atlantic.
You have destroyed a decent person worth a thousand Obamas.
You have ruined the happiness of dozens of friends and family members
through your cruelty revealed within this monstrous law.
You have utterly destroyed our faith in government with the
incomprehensibility, inhumanity and malice of this law.
Your only hope of atonement?
Repeal FATCA NOW
Sincerely in grief,
xxxxxx
*****
14th July 2015
Dear Ms. Eshoo,
Re: Death of J., a citizen of Sweden
Thus is clearly an over-reach by an agency of the US government of the grossest magnitude. FATCA affects eight-and-a-half million Americans occupying themselves honorably abroad. This is IRS abuse on a scale far vaster than the diminutive insults inflicted by Lois Lerner’s 501(c)(3) scandal. FATCA is an act of IRS persecution, with a far greater ill effect on American lives than Lois Lerner’s pinpricks. It cannot be dismissed in a form letter.
I have filed the cause of his death as: “Persecution by an Agency of the Government of the United States.”
It is clear that the United States is in full violation of its Principles on U.S. foreign policy and most Articles of the Declaration of Human Rights. (For reference you may see both Principles and Articles appended below.)
FATCA, signed into law by Mr. Obama on the 18th of March 2010, can be shown to violate these Principles and Articles with the uttermost disregard possible.
Here is a preamble to this law:
“The Foreign Account Tax Compliance Act (FATCA) is a United States federal law requiring United States persons (including those living outside the U.S.) to have yearly reported themselves and their non-U.S. financial accounts to the Financial Crimes Enforcement Network (FINCEN), and requires all non-US (Foreign) Financial Institutions (FFI’s) to search their records for suspected US persons for reporting their assets and identities to the US Treasury. Congress enacted FATCA to make it more difficult for (resident and non-resident) U.S. persons to have financial assets which are not located in the United States, by adding further asset-reporting law with consequences, and thus to enable further federal tax revenues and penalties from a wider global population of newly discovered US persons and their partners, at the expense of non-US banks.”
Just looking at Articles 1, 2 and 3 of the Universal Declaration of Human Rights, one already sees that the IRS is over-reaching by its criminalization of every American living abroad, and in making them report to the “Financial Crimes Enforcement Network”, as if it’s already proven that every American living abroad is abroad with criminal intent.
In Article 1 “All human beings are born free and equal in dignity and rights” is clearly not true when FINCEN
Is searching “the… records of suspected US persons for reporting their assets and identities” – is it enough to be suspected that allows the IRS to take way a person’s dignity and rights? And what right does the IRS have to do this to anyone anywhere outside the US, let alone to a Swedish citizen?
In Article 2 “Everyone is entitled to all the rights and freedoms set forth in this Declaration” with “no distinction … on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs.” So the rights and freedoms are universal but the IRS is allowed to go far beyond its domestic charter in going after anyone anywhere, even against the laws of another country?
In Article 3 is the most fundamental of all “Everyone has the right to life, liberty and security of person.” Clearly the authors of FATCA thought the rights of anyone irrelevant to the needs of the US government.
One may look at Articles 4, 5 and 6 of the Universal Declaration of Human Rights and one sees that
(i) “No-one shall be held in slavery or servitude”, (ii) “No one shall be subjected to torture, or to cruel, nhuman or degrading treatment or punishment”, and (iii) “Everyone has the right to recognition everywhere as a person before the law”. Except, of course, when it’s a US law which utterly disregards the laws of every other country in the world, including Sweden. And except when that slavery is due to an agency of the US government, namely the IRS, which is trying desperately to keep Americans abroad in servitude, and except where that torture is the daily threat to appropriate a part or all of every asset a person has acquired abroad by honest labor, and which has already been taxed at the highest rate in the world, as in Sweden.
That is just touching the surface of the malfeasance of this run-amok agency of the US government. The true magnitude of what FATCA has perpetrated and achieved is utterly appalling. No other country in the world has ever persecuted its citizens like this for migrating abroad. EVER.
To look a little further into this “Reign of Terror” of a US agency, one may see its truly malign influence on individuals, commerce and foreign relations. Everyone knows that no bank abroad wants anything to do with an individual born in America or bearing an American passport: this makes travel and commerce impossible.
But that is beside the point: it’s the US law and must prevail globally. That FATCA has poisoned international relations, has made the US a demi-pariah, and is even being copied by neo-soviet states like Russia, is beside the point: it’s the US law and must prevail globally. This is clearly nonsense, but it is the law, indiscriminate and vicious.
It is particularly where FATCA preys on individuals that the damage to human rights is most gross. In my son’s case it was first, the closing down of his Swedish bank account. It was then his realization that the government of the United States was after a complete accounting of every asset he had earned in Sweden with hard, honest labor over a period of twenty years. As a Swedish citizen, he had already been taxed at the highest rate in the world bar none. This sense of persecution and injustice by an alien agent was continuously and overwhelmingly felt by him.
From Article 3 of the Universal Declaration of Human Rights “Everyone has the right to life, liberty and security of person” (in the Declaration of Independence “ … the pursuit of happiness”), J. experienced the “loss of happiness” as a result of losing his bank account, and gradually, as he realized the full magnitude of the requirements of FATCA, in the torture of its implications. J. lost his liberty when finding out, just before his death, that his communications with his bank (and only those communications) had been compromised. He knew then that he had no liberty, as guaranteed by Article 3, at all.
Hemmed in by the egregious requirements of an incomprehensible and unjust alien law, J. saw his life as being made increasingly worthless. He was isolated within Sweden, among Swedish friends, as a pariah. His protection under the laws of Sweden, where he was a deeply law-abiding citizen, he witnessed evaporating. Anguished by the dilemmas of FATCA – he would not pay an unjust tax for owning property in Sweden nor would he pay the tax for giving up his U.S. citizenship – why should he? – he went out and hanged himself. His daughter went outside and found him hanging by his neck in the morning.
So J. lost his happiness, he lost his liberty (and “security of person”) and thrust into isolation utterly by a country he loved (but, in keeping his passport, he wished to return to one day) he went out and killed himself. In a mockery by FATCA’s blind injustice this proved to invert “Life, Liberty and the Pursuit of Happiness” into the opposite, completely miss-stating the order of these words in the Declaration of Independence.
Article 30 of the Universal Declaration of Human Rights says: “Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth herein.” The “State” to which this refers is the United States; the “activity” or “act” being performed to which this refers is the activity of FATCA; the “destruction” to which this refers is the deliberate destruction by an agency of the US government of all of J’s rights and freedoms as set forth above.
I have therefore listed, as I must in honesty, the cause of J’s death as “Persecution by an Agency of the Government of the United States”. More simply “Persecution by the government” of which you are a part.
I believe the United States under Mr. Obama is wholly and uniquely responsible for this most diabolical law.
FATCA violates fully half of the articles of the Universal Declaration of Human Rights. Therefore FATCA will be,
as it must be, abolished by the United States, else the Universal Declaration of Human Rights means nothing.
FATCA is also totally against the Principles appended below, that “Promoting freedom and democracy and protecting human rights around the world are central to U.S. foreign policy”. My son’s human rights, as a decent, honorable citizen of Sweden, were stripped from him mercilessly by FATCA, making a mockery of
these Principles.
Which part of the Universal Declaration of Human Rights that do you do not understand, Ms. Eshoo? That somehow being enthralled by Mr. Obama’s oratory, in a congress filled with Democrats, you could go ahead and pass any law Mr. Obama wanted, Human Rights be damned? This congress, known as “The Brutal One-Eleventh” for the laws you whipped through, undertook the passage of these laws in utter disregard for the rights of American citizens at home or anywhere.
J. leaves behind a Swedish wife and two beautiful Swedish children. It leaves behind individuals all over the United States and Europe grieving for a beautiful person essentially murdered by an act ill-considered by congress and signed into law by a feckless Obama. The stigma of FATCA is one which you and your fellow Democrats – Pelosi, Reid and Obama – will bear forever.
Millions of people around the globe are regretting that Mr. Obama ever came into office. The world burns while feckless Obama dithers. I am regretting this monster infinitely more than anyone with the loss of my son.
Sincerely, and in immense grief,
xxxxxxx, father to J
APPENDICES
A. Principles. Under the US Bureau of Democracy, Human Rights, and Labor it says the following:
“Promoting freedom and democracy and protecting human rights around the world are central to U.S. foreign policy. The values captured in the Universal Declaration of Human Rights and in other global and regional commitments are consistent with the values upon which the United States was founded centuries ago. The United States supports those persons who long to live in freedom and under democratic governments that protect universally accepted human rights. The United States uses a wide range of tools to advance a freedom agenda, including bilateral diplomacy, multilateral engagement, foreign assistance, reporting and public outreach, and economic sanctions. The United States is committed to working with democratic partners, international and regional organizations, non-governmental organizations, and engaged citizens to support those seeking freedom.”
B. Articles. PREAMBLE TO THE UNIVERSAL DECLARATION OF HUMAN RIGHTS
“Whereas recognition of the inherent dignity and of the equal and inalienable rights of all members of the human family is the foundation of freedom, justice and peace in the world,
Whereas disregard and contempt for human rights have resulted in barbarous acts which have outraged the conscience of mankind, and the advent of a world in which human beings shall enjoy freedom of speech and belief and freedom from fear and want has been proclaimed as the highest aspiration of the common people,
Whereas it is essential, if man is not to be compelled to have recourse, as a last resort, to rebellion against tyranny and oppression, that human rights should be protected by the rule of law,
Whereas it is essential to promote the development of friendly relations between nations,
Whereas the peoples of the United Nations have in the Charter reaffirmed their faith in fundamental human rights, in the dignity and worth of the human person and in the equal rights of men and women and have determined to promote social progress and better standards of life in larger freedom,
Whereas Member States have pledged themselves to achieve, in co-operation with the United Nations, the promotion of universal respect for and observance of human rights and fundamental freedoms,
Whereas a common understanding of these rights and freedoms is of the greatest importance for the full realization of this pledge,
Now, Therefore THE GENERAL ASSEMBLY proclaims THIS UNIVERSAL DECLARATION OF HUMAN RIGHTS as a common standard of achievement for all peoples and all nations, to the end that every individual and every organ of society, keeping this Declaration constantly in mind, shall strive by teaching and education to promote respect for these rights and freedoms and by progressive measures, national and international, to secure their universal and effective recognition and observance, both among the peoples of Member States themselves and among the peoples of territories under their jurisdiction.”
Article 1.
• All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood.
Article 2.
• Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
Article 3.
• Everyone has the right to life, liberty and security of person.
Article 4.
• No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all their forms.
Article 5.
• No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment.
Article 6.
• Everyone has the right to recognition everywhere as a person before the law.
Article 7.
• All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
Article 8.
• Everyone has the right to an effective remedy by the competent national tribunals for acts violating the fundamental rights granted him by the constitution or by law.
Article 9.
• No one shall be subjected to arbitrary arrest, detention or exile.
Article 10.
• Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him.
Article 11.
• (1) Everyone charged with a penal offence has the right to be presumed innocent until proved guilty according to law in a public trial at which he has had all the guarantees necessary for his defence.
• (2) No one shall be held guilty of any penal offence on account of any act or omission which did not constitute a penal offence, under national or international law, at the time when it was committed. Nor shall a heavier penalty be imposed than the one that was applicable at the time the penal offence was committed.
Article 12.
• No one shall be subjected to arbitrary interference with his privacy, family, home or correspondence, nor to attacks upon his honour and reputation. Everyone has the right to the protection of the law against such interference or attacks.
Article 13.
• (1) Everyone has the right to freedom of movement and residence within the borders of each state.
• (2) Everyone has the right to leave any country, including his own, and to return to his country.
Article 14.
• (1) Everyone has the right to seek and to enjoy in other countries asylum from persecution.
• (2) This right may not be invoked in the case of prosecutions genuinely arising from non-political crimes or from acts contrary to the purposes and principles of the United Nations.
Article 15.
• (1) Everyone has the right to a nationality.
• (2) No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.
Article 16.
• (1) Men and women of full age, without any limitation due to race, nationality or religion, have the right to marry and to found a family. They are entitled to equal rights as to marriage, during marriage and at its dissolution.
• (2) Marriage shall be entered into only with the free and full consent of the intending spouses.
• (3) The family is the natural and fundamental group unit of society and is entitled to protection by society and the State.
Article 17.
• (1) Everyone has the right to own property alone as well as in association with others.
• (2) No one shall be arbitrarily deprived of his property.
Article 18.
• Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief, and freedom, either alone or in community with others and in public or private, to manifest his religion or belief in teaching, practice, worship and observance.
Article 19.
• Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
Article 20.
• (1) Everyone has the right to freedom of peaceful assembly and association.
• (2) No one may be compelled to belong to an association.
Article 21.
• (1) Everyone has the right to take part in the government of his country, directly or through freely chosen representatives.
• (2) Everyone has the right of equal access to public service in his country.
• (3) The will of the people shall be the basis of the authority of government; this will shall be expressed in periodic and genuine elections which shall be by universal and equal suffrage and shall be held by secret vote or by equivalent free voting procedures.
Article 22.
• Everyone, as a member of society, has the right to social security and is entitled to realization, through national effort and international co-operation and in accordance with the organization and resources of each State, of the economic, social and cultural rights indispensable for his dignity and the free development of his personality.
Article 23.
• (1) Everyone has the right to work, to free choice of employment, to just and favourable conditions of work and to protection against unemployment.
• (2) Everyone, without any discrimination, has the right to equal pay for equal work.
• (3) Everyone who works has the right to just and favourable remuneration ensuring for himself and his family an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection.
• (4) Everyone has the right to form and to join trade unions for the protection of his interests.
Article 24.
• Everyone has the right to rest and leisure, including reasonable limitation of working hours and periodic holidays with pay.
Article 25.
• (1) Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.
• (2) Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out of wedlock, shall enjoy the same social protection.
Article 26.
• (1) Everyone has the right to education. Education shall be free, at least in the elementary and fundamental stages. Elementary education shall be compulsory. Technical and professional education shall be made generally available and higher education shall be equally accessible to all on the basis of merit.
• (2) Education shall be directed to the full development of the human personality and to the strengthening of respect for human rights and fundamental freedoms. It shall promote understanding, tolerance and friendship among all nations, racial or religious groups, and shall further the activities of the United Nations for the maintenance of peace.
• (3) Parents have a prior right to choose the kind of education that shall be given to their children.
Article 27.
• (1) Everyone has the right to freely to participate in the cultural life of the community,
to enjoy the arts and to share in scientific advancement and its benefits.
• (2) Everyone has the right to the protection of the moral and material interests resulting from any
scientific, literary or artistic production of which he is the author.
Article 28.
Everyone is entitled to a social and international order in which the rights and freedoms set forth in this Declaration can be fully realized.
Article 29.
• (1) Everyone has duties to the community in which alone the free and full development of his personality is possible.
• (2) In the exercise of his rights and freedoms, everyone shall be subject only to such limitations as are determined by law solely for the purpose of securing due recognition and respect for the rights and freedoms of others and of meeting the just requirements of morality, public order and the general welfare in a democratic society.
• (3) These rights and freedoms may in no case be exercised contrary to the purposes and principles of the United Nations.
Article 30.
• Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth herein.
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A #FATCA Related Suicide
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I am nearly is despair about all of this. I agree with Alex, usxcanada, and others that the economic effects of US extra-territorial taxation on other countries need to be emphasized. Maybe that would help to persuade the Canadian Government and other governments to push back against US CBT and FATCA.
But the effects on individuals, including those driven to suicide, are truly appalling. I have a couple of elderly acquaintances who have just gone through an interview at the US Toronto consulate in an attempt to document a prior relinquishment. Their attempt was denied because one of them had used a US passport shortly after becoming a Canadian citizen. Now they have renounced and must face the full IRS gauntlet. They are traumatized.
@iota, @Alex, @usxcanada
With all due respect to existing US tax treaties and that by signing them a country has already accepted to allow citizenship-based taxation to be implemented on their territory, it is essential to educate both the population and the officials of those countries as to exactly what this really means and exactly what they have signed on to. United States double taxation treaties are presented by the US side as being bilaterally necessary to avoid double taxation when, in fact, they are nothing more than unilateral disguised ‘Trojan Horses’, treaties that allow, by stealth, US entry into the tax base of all signatory nations. As a financial analyst, my guess would be that less than 25% of non-US revenue officials in signatory countries are even aware of this and less than 2% of the general population are aware of this or even able to comprehend this. What does this mean? It means that you should, as Alex has suggested, devote considerable focus and energy to making the media aware of these sorts of general facts, facts and consequences that concern an entire nation, not just a suffering minority.
I completely agree that if more attention would be paid to the more general outrages of citizenship-based taxation rather than by extension, its little cousin FATCA, you have a shot at eliminating both, at least in Canada. Attacking citizenship-based taxation and unilateral sinister “treaties” is simultaneously attacking and weakening FATCA. I am as horrified and saddened as anyone here when I read the tragic accounts of those hurt by FATCA and I personally know of the stress and injustice that FATCA causes to so many innocent people everywhere. At the same time, I am a pragmatist and I know that you can only win a war when you know how to find your adversary’s Achilles heel. Highlighting possible suicides due to FATCA or all of the other, fortunately, less tragic outcomes of FATCA, don’t even scratch the adversary’s Achilles heel. We don’t need sympathy, nor do we need, as @usxcanada mentioned here, to mutually “lick our wounds” and solicit empathy. As in standard warfare sometimes, in order to capture ‘B’, you need first to attack ‘A’. We need to find the Achilles heel of the adversary and go for it. FATCA would fall as a result of going after the root cause of all of this. FATCA is nothing more than a branch on an already sick diseased tree. Chop the tree down and the branch comes with it.
For me, the “Achilles heel” is citizenship-based taxation and by extension FATCA and the treaty authorising it, and the fact that it takes, as @Alex said so well, “Canadian earned and already taxed dollars and having them systematically confiscated and siphoned out of Canada by a third country and then usurped into that third country’s economy for use by that third country, with no benefit whatsoever to Canadians.” That is the crux of the problem and the target. Any journalist would pick up on that> Any reader would pick up on that. Imagine a headline like this in The Globe and Mail:
OVER ONE MILLION CANADIAN CITIZENS & RESIDENTS LIABLE TO U.S. TAXATION ON THE SALE OF THEIR CANADIAN HOMES, CANADIAN RETIREMENT ACCOUNTS AND RRSPs
*Ottawa to Aid US in Identifying Those Liable*
There is absolutely nothing factually incorrect in that headline, nothing, not one word. Now imagine a reader seeing that for the first time. It has power and a proper story following it would then seek to get justification and statements from officials and the Prime Minister.
The war begins!
Great post, Fed Up! I would love to see an article with that headline in The Globe and Mail.
My suggestion for a title for this thread: “The Evils of US Citizenship-Based Taxation, for Individuals and for Other Countries.”
Thank you, @Fed Up. I’ve put a link to your comment here: http://isaacbrocksociety.ca/2015/09/20/we-need-69521-by-january-1-2016-to-pay-the-canadian-fatca-lawsuit-legal-bills-and-keep-our-litigation-moving-forward-il-nous-reste-69-521-a-ramasser-pour-notre-poursuite-judiciaire/comment-page-68/#comment-7184362
Regarding Fedup’s comment: “FATCA would fall as a result of going after the root cause of all of this. FATCA is nothing more than a branch on an already sick diseased tree. Chop the tree down and the branch comes with it….For me, the “Achilles heel” is citizenship-based taxation.”
The root cause, imo, is not some law(horrendous as it is) in a foreign country. The root cause is the failure of the country we call home to protect its citizens from immoral, extraterritorial legislation. Until that problem is fixed, US slaves will always be living under threat of ‘what’s next?’
True.
@WhiteKat
I think that you and @Fed Up are both on the same page. It would make sense to draw attention to what Canada has not done to protect its citizens and one quite clever way of doing that would indeed be to bring to the attention of the mainstream media and the general public’s attention the fact that Canadian dollars, dollars that should remain in Canada, are being diverted to another country, on a permanent basis, assisted by the Canadian Government itself. In so doing, you kill more than one bird with one stone. You put the new government on the spot, you attack citizenship-based taxation and you bring to the forefront FATCA. All the lame excuses, such as, “we had to do it, the United States insisted, etc., would sound absurd in this context. They can say that about FATCA, but not about something as fundamentally outrageous as aiding and abetting in diverting Canadian dollars into another country’s tax system. Sounds like the right plan of action to me.
@Art, I don’t disagree with what you are saying, just discouraged as we have been trying to get media to pay attention to the real issues for some time now, but people are just not really that interested in reading or hearing about our US ‘tax problems.’ I’m in no way suggesting we give up trying though.
@Art
And I guess that really is Alex’s and FedUp’s point isn’t it? – no one wants to hear about our US tax problems.
So I can see how the suggestion to direct the focus (from a public outreach perspective, not with regard to the lawsuit) towards this being a Canadian issue could be a constructive approach. The thing is that even the media focus on the ‘US tax problem’ side of it when they question us and when they question us. So, typically all these discussions and articles right from the get go are centered on our unique problem as US persons rather than the threats to all Canadians (not just economically due to the FATCA/CBT extraction, but with respect to Canadian sovereignty) due to US extraterritorial overstep.
oooops…meant to say “when they question us and when they write articles”
@Norman Diamond
“I believe you. But then, how could you really say that making a US tax return by a member of the US diaspora is easier than the kind of cultural adaptation that Japan T, and myself, and you have done?”
I don’t think you’re giving us enough credit. Even with my background, I found it challenging to adapt to Japan.
For starters, there’s the language barrier. Learning spoken Japanese is on par with learning a European language, but written Japanese is another matter. Hiragana and katakana are easy enough to master, but kanji is quite difficult and one has to know at least 1,000 kanji to be able to read the newspaper.
Japan is the only country where I had to buy a book on how to shop for groceries, and that book was dog-eared and tattered by the time I left. The Japanese love to use visual aids, which is great, but it’s not always 100% clear what the blue cat/weird monkey/random kawaii creature is trying to communicate. When I first moved to Japan, it seemed like I was running to my Japanese colleagues almost daily to help me interpret paperwork I had to deal with. Finding a ‘mansion’ to live in can be difficult, because it’s not uncommon for landlords to blatantly and unrepentantly discriminate against gaijin. (They get away with it, because Japan doesn’t have any laws to protect the rights of non-Japanese.)
Japan is a very insular country in many ways, with foreigners making up less than 2% of the total population. Most of the foreigners are Asian, so Westerners really stand out. Sometimes that’s to our benefit and sometimes it’s not. A British colleague of mine lived in Japan for years, learned to speak Japanese fluently and married a Japanese woman, but moved his family to multi-cultural London when he realized their child was being regularly bullied at school for being ‘hafu.’
I could go on, but will stop there. As far as I’m concerned, compared to all of the above, filing taxes and FBARs is a walk in the park. Especially since software simplifies the process greatly, turning weeks of hell into mere hours.
@Alex
Thank you for your thoughtful analysis. I agree with all your points.
That said, I think the US is simply too powerful to go up against — which is why governments all over the world are bending over backwards, at great expense and at odds with their own interests, to comply with FATCA.
Westcoaster said: “…I think the US is simply too powerful to go up against — which is why governments all over the world are bending over backwards, at great expense and at odds with their own interests, to comply with FATCA.”
I think the other first-world countries see FATCA as a jolly good idea, in principle, which is why the FATCA-like Common Reporting Standard is now being implemented. Unlike FATCA, the CRS does not single out any one nationality but applies to all. And it’s genuinely reciprocal – which of course is why the US has not signed up to it.
Capital flow is not necessarily a bad thing, because what goes around, comes around, via inward investment and free trade, and we all benefit from a higher standard of living as a result. The bad thing is CBT, which is just rotten unfair.
Other governments can’t do anything about US CBT, and in any case, let’s face it, they are not going to fall out with the world’s most powerful economy over how that powerful economy treats its citizens.
@Alex @Fed up
We heard it from a Conservative MP during the SCF hearings prior to the FATCA IGA’s passage, which went something like this – ‘this is the way it is until the US goes to residency based taxation’. It’s pretty duplicitous of the Canadian government to suggest for those affected by the IGA use US tax evasion as a means by which to avoid the effects of CBT. They set us up for fleecing by the IRS, then tell us our RDSP’s, RDSP’s and TFSA’s are protected with the revenue rule. They’re playing both ends against the middle to benefit the banks.
I agree that if Canada and the US were to uphold their respective constitutions, how FATCA infringes on the rights of citizens themselves should be enough of an “Achille’s Heel” to do FATCA and Canada’s IGA in.
I am so sorry to read this. Rest in peace, J. I am so sorry for his family.
@Japan T
Yes, telling students about the trouble that the U.S. tax law can cause is a very important thing to do, although I think that there are some exemptions for students.
@usxcanada
But people aren’t moved by numbers, they are moved by stories. Illustrating example: loads of refugees have died on the way to Europe, but until one cute little boy died, there was no action. Saying that it will cost the banks lots of money will hardly garner public sympathy since the banks are hated.
Foreign countries have their own incentives as well. Some of them have used FATCA to gain more access to bank account information. My favorite was the north African leader who said that the U.S. government was requiring him to collect all of the information on all the accounts residents of his country had worldwide. Stuff happens, it just tends not to happen in English. Without FATCA, there probably wouldn’t be CRS, flawed as it is.
Here are some places where it has been previously discussed that FATCA robs from the treasuries of other countries:
https://adcsovereignty.wordpress.com/2015/05/21/the-adcsovereignty-fatca-lawsuit-asks-is-us-cbt-an-exercise-of-us-sovereignty-or-a-violation-of-canadian-sovereignty/
http://isaacbrocksociety.ca/2014/02/04/a-template-for-submissions-to-the-governments-of-every-country-paying-tribute-to-america-by-john-richardson/
@Rødgrød
How very nice to see a comment from you. Hope things are well with you and your little one.
here is another great comment that is relevant
https://cafemoi.wordpress.com/2016/02/09/dear-michelle-obama/
@WC
Life is all you say and more, as you know, yet in my experience a hell of a lot easier than dealing with the IRS. Kanji is a cake walk by comparison to the instructions for filing forms. As five different Japanese what something written in kanji means and you’ll the same answer from all five. Ask five different people at the IRS the same question about how to treat a capital gain of $1.27 and I got four different answers. Add to that the threat of a $10,000 fine if I choose to follow the wrong advice and life in Japan is the garden of Eden by comparison.
Sadly, J’s story attests to the difficulty of dealing with the IRS in contrast to the difficulties his career and life overseas presented.
Arrg
How do I keep missing my typos!?
That first sentence should read “Life in Japan is all ….”
@ Rødgrød
It’s been quite awhile since your last post but I remember you eventually attained your freedom. I checked through my overflowing archive and it looks like that was 3 years ago. Sad to say, nobody has been able to knock any sense into the US government yet, so the beat goes on.
Yikes!
Another
“Ask five different Japanese…” I thought I did correct that one.
Hmmm.
@iota
I think you are correct. Just look at all the nations that have enacted their FATCA like laws in the wake of FATCA and as you already mentioned, the CRS. I think these nations have long wanted to do the same but lacked the power to do so. Once the U.S. Broke the ice with FATCA, they are now doing the same.
With the CRS, I believe that not only are the days of the U.S. Expat finished, but that no one will be able to live outside the land of their birth except for those employees temporarily (3 years max.) posted overseas.
It is simply not possible to expend so many resources on compliance to all the reporting regimes, so many resources expended for zero return, FATCA, CRS etc will not collapse. The activities required to be reported by FATCA etc will collapse. If/when this happens, it is sayonara to our lives and families and back to our land of birth.
@Publius
There are exemptions for students NOW. Will there be in four years, six months? What changes will be implemented retroactively that may entrap them?
It is also not uncommon for college students studying in the U.S. to seek employment there after graduation, putting themselves at great risk. Nor is it uncommon for any students to marry someone they meet during their studies in the U.S. .
The risk is far too great. Once a U.S. person, there is no solution for most and the U.S. can no longer be trusted to not entrap them.
There are plenty of other places they can go to learn in an English speaking environment without these risks.