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Taxation & Estate Planning

: TaxProf Blog

Zelinsky: Citizenship and Worldwide Taxation

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Edward A. Zelinsky (Cardoza) has posted Citizenship and Worldwide Taxation: Citizenship as an Administrable Proxy for Domicile, 95 Iowa L. Rev. ___ (2010), on SSRN. Here is the abstract: The United States? worldwide taxation of its citizens is less different from international, residence-based norms than is widely believed and is...

Full post as published by TaxProf Blog on October 17, 2010 (boomark / email).

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