Introductory and Essential Material on CBT, FATCA, Citizenship Issues
Listed by categories: General; Citizenship (Renunciation/Relinquishment); Citizenship-Based Taxation; FATCA. General FATCA: Citizenship-Based Taxation, Foreign Asset Reporting Requirements and American Citizens Abroad by Andrew Grossman. (A clear in-depth overview, packed with information and links.) 1. Introduction 2. Population 3. Citizenship and Nationality 4. Taxation Matters 4.1. General 4.2. Extraterritorial Reach of the IRS 4.3. Passive Foreign