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- Q5420818 subject Q7485058.
- Q5420818 subject Q8551477.
- Q5420818 subject Q8758955.
- Q5420818 abstract "This article describes the tax applied to individuals leaving their country. For other kinds of exit tax please see exit tax.An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question. In most cases, expatriation tax is assessed upon change of domicile or habitual residence; in the United States, which is one of only two countries (Eritrea is the other) to tax its overseas citizens, the tax is applied upon renunciation of citizenship on top of all taxes previously paid.".
- Q5420818 wikiPageExternalLink bill.xpd?bill=h110-6081.
- Q5420818 wikiPageExternalLink Expatriation-Tax.
- Q5420818 wikiPageExternalLink 877.
- Q5420818 wikiPageExternalLink 877A.
- Q5420818 wikiPageExternalLink g_1.
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- Q5420818 wikiPageWikiLink Q7485058.
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- Q5420818 wikiPageWikiLink Q8161.
- Q5420818 wikiPageWikiLink Q8551477.
- Q5420818 wikiPageWikiLink Q8758955.
- Q5420818 wikiPageWikiLink Q878055.
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- Q5420818 comment "This article describes the tax applied to individuals leaving their country. For other kinds of exit tax please see exit tax.An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question.".
- Q5420818 label "Expatriation tax".