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Basis

a blog about tax law

About

Steve Kobes writes and speaks about tax law in the US and Canada (among other activities).

Welcome. This blog isn’t legal advice. It contains my personal views and doesn’t represent my employer.

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Month: November 2021

Citizenship-Based Taxation

Of the many perversities in US tax law, perhaps the most fundamental and notorious is its imposition of tax on the worldwide income of nonresident US citizens. Let’s look briefly at what this means, what the consequences are for US citizens living and working in Canada, and what basis exists in law for citizenship tax.

Continue reading Citizenship-Based Taxation
Posted on 2021-11-252021-11-26Categories UncategorizedLeave a comment on Citizenship-Based Taxation
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