• “Accidental Americans” - Rush to Renounce U.S. Citizenship to Avoid the Ugly U.S. Tax Web
  • December 18, 2013 | Author: Patrick W. Martin
  • Law Firm: Procopio, Cory, Hargreaves & Savitch LLP - San Diego Office
  • The author has been advising so-called “expatriates” since there was the first major change in the tax law in the last 20 years. That was in 1996. Fast-forward to the present, and the law is very different from the changes in 1996, or the changes from 2004 for that matter. The current law is based upon significant changes in 2008. A summary of the changes in the tax law for each of these years is attached as Exhibit A to this article.