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Basis

a blog about tax law

About

This is a blog about tax law in the US and Canada.

The author is not a lawyer or a tax professional, and writes only for amusement. Nothing on this blog is intended as legal advice. Any opinions expressed are my own.

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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.

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