2011 Oct 7 – Sokol

 
Ronald Sokol
For tax purposes, we are all Americans
International Herald Tribune (7 Oct 2011)

http://www.nytimes.com/2011/10/07/opinion/07iht-edsokol07.html

Qualified to practice in the U.S. and France,lawyer Sokol presents the hypothetical case of a dual citizen in France, and the conflicting claims of US taxation and French human rights. “No other first-world country taxes on the basis of citizenship. Indeed only one other nation out of the world’s 194 states does so. … In the first half of the 20th century the United States regularly expatriated citizens who did not want to give up their nationality. But later in the 20th century it shifted to the other extreme: it made it very hard to do so.”