SEAT Working Papers Series - Extraterritorial Taxation #1: How It Has Evolved

<p>November 22, 2023 - Participants include:</p> <p> </p> <p>Dr. Karen Alpert - <a href='https://www.twitter.com/fixthetaxtreaty'>@FixTheTaxTreaty</a></p> <p>Dr. Laura Snyder - <a href='https://www.twitter.com/tapinternation'>@TAPInternation</a></p> <p>John Richardson - <a href='https://www.twitter.com/expatriationlaw'>@Expatriationlaw</a></p> <p>The purpose of SEAT has been and continues to be to conduct research (including the <a href='http://seatnow.org/survey_report_intro_page/'>SEAT survey</a>), prepare position papers, make <a href='http://seatnow.org/seat-home/seat-submissions/'>submissions by SEAT</a> to various governments, <a href='http://seatnow.org/dear-535-campaign/'>facilitate advocacy </a>by individuals impacted, file <a href='http://seatnow.org/2023/09/05/seat-and-aaro-join-to-file-amicus-brief-in-moore/'>amicus briefs</a> and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the <a href='https://www.seatnow.org'>SEAT website</a>.)</p> <p>SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by <a href='http://seatnow.org/2022/02/03/residence-based-taxation-who-how-when-and-where/'>severing citizenship from tax residency</a>. 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.</p> <p>Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "<a href='http://seatnow.org/seat-working-paper-series/'>SEAT Working Papers</a>". 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.<