“The United States should NOT be imposing worldwide taxation on people who are tax residents of other countries and do NOT live in the United States.”
The United States claims the right to impose worldwide taxation tax residents of other countries because it imposes worldwide taxation based only citizenship. It is observed that:
1. There are few countries that confer citizenship based ONLY on being born inside the country; and
2. There are only two countries impose worldwide taxation based only on citizenship.
The United States is the ONLY country that does both. this means that the United States claims the right to impose worldwide taxation on people only because they were born in the United States. imagine having lived your whole life in another country and being subject to taxation in that country. imagine then being told that you were subject to worldwide taxation by the United States!
Advocacy for ending or minimizing the harmful effects of FATCA and U.S. citizenship-based taxation:
FATCA is a tool to enforce the imposition of the Internal Revenue Code on tax residents of other countries. In other words, FATCA is the tool to enforce U.S. taxation of the residents of other countries. For the most part FATCA impacts people who do NOT live in the United States. It’s most egregious impact is on “accidental Americans” (people who were born in the United States but do NOT consider themselves to be U.S. citizens). I am opposed to FATCA.
I am the Co-Chair of the Alliance For The Defence of Canadian Sovereignty which has brought a lawsuit against the Government of Canada for changing Canadian law to implement the U.S. FATCA law (via the IGAs) in Canada. A history of the lawsuit (Law Students edition) is available at the Alliance blog and is here.
Advocating for and supporting a change from citizenship-based taxation through the political process
As an “independent” I have worked tirelessly with individuals (regardless of political affiliation) to facilitate change to the current U.S. citizenship-based taxation regime. U.S. taxation of residents of other countries is unjust and is NOT a partisan issue. I have worked independently and with groups. I have delivered live presentations to groups of Americans abroad and accidental Americans in Canada, Europe, Australia and New Zealand. Examples of my work with organizations include (but is not limited) to moderating the 2014 ACA “Kirsch Schneider” citizenship taxation debate which took place in Toronto, Canada.
I have worked with those whose work culminated in the 2018 “Tax Fairness For Americans Abroad Act 2018” which was introduced by Congressman Holding. I am proud to continue to work with Solomon Yue and others on this important initiative.
Advocacy Through Written Submissions
My advocacy against the extra-territorial application of U.S. taxation and FATCA includes the following:
Submissions to the Select Budget Committee of New Zealand – On FATCA
Richardson submission to the Canada’s Standing Committee on Finance in conjunction with Bill C-31 Part 5 (FATCA provisions) – Discussion and commentary of May 14, 2014 witness appearance here
PFIC Taxation and Americans Abroad – February 6, 2014
Richardson submissions to the U.S. Senate Finance Committee – April 2015
Submission to US Senate Finance Committee by John Richardson and Stephen Kish and Tricia Moon
A seven-part submission:
- Main Citizenship Taxation, International Tax
- Video Testimonials of Americans abroad
- Comments by Americans abroad
- The s. 877A Exit Tax
- Revenue Raising Measures
- Mutual Fund Comparison, Canada vs United States
- Complaint to United Nations Human Rights Commission
Paper delivered at the “Alternative Academia Citizenship Conference” – May 2014