Ex-PATRIOT Act
Автор:
Jesse Russell,Ronald Cohn, 121 стр., издатель:
"Книга по Требованию", ISBN:
978-5-5083-6453-3
High Quality Content by WIKIPEDIA articles! The Ex-PATRIOT Act (also known as S. 3205) is a bill that was introduced in 2012 by U.S. Senator Chuck Schumer and four co-sponsors. According to the summary of the bill that Schumer released when he announced it, the Ex-PATRIOT Act would require the IRS to make a determination regarding "tax avoidance intent" for certain former citizens and departing permanent residents, known as "specified expatriates". The bill would require that such a determination be made for all people who lost citizenship or permanent residence in 2002 or later and met certain asset or tax liability thresholds. Those persons determined to have "tax avoidance intent" would be affected in two ways. First, they would have to pay 30% tax on any capital gains on U.S. property realized after the bill's enactment. Second, they would be barred from re-entry into the U.S. either under immigrant or non-immigrant categories. Данное издание представляет собой компиляцию...