SEAT Working Paper Series - Extraterritorial Taxation #10: Violating Human Rights

March 11, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

 

Extraterritorial Taxation #10: Violating Human Rights

The U.S. extraterritorial tax system violates multiple international human rights instruments that the United States has signed, or signed and ratified.

Available at: https://ssrn.com/abstract=4465610.

AI Version:

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"In this thought-provoking podcast episode, host John Richardson, along with experts Karen Alpert from Australia and Laura Snyder in Paris, delve deep into the complex subject of extraterritorial taxation in the United States and its potential interference with fundamental human rights. Providing comprehensive insights and discussions, we explore the divergences between the American Constitution and international human rights, especially impacting US citizens living overseas.

Our discussion highlights the vital interplays of the American Constitution, the role of the legislature, the judiciary, and the controversial effects it imposes upon its citizens' rights and obligations, both domestically and abroad. We focus on the extensive impacts of the U.S. extraterritorial tax system on Americans living overseas, notably the discriminatory effects and constraints on entrepreneurial and employment opportunities.

Framing a perspective on the contentious claim that U.S. citizenship can be seen as a 'fiscal prison' in the 21st century, this episode stirs up thought and debates about the free right to live and work as a U.S. citizen living abroad.

In the latter part of the podcast, this audacious discussion extends towards the implications of the U.S.'s taxation system on self-determination and economies of other nations. We ponder over the proposition of U.S. citizenship taxation as a form of economic warfare and the subsequent potential human rights violations.

Join us in this enlightening discussion to understand more about the root causes and potential solutions to these complex tax situations and play your part in ceasing extraterritorial American taxation. Explore more only at SEATNow.org."