Search: extraterritorial sanctions

04 Jan US Tax Overreach: Enforcing Against Expats

...And in response to Benjamin G. Davis, who seems to think that somehow US extraterritorial taxation is fair because of the exclusions: frankly, you have no idea what you are talking about. The problem is that most people in the rest of the world pay a lot of VAT/or GST/HST--the United States doesn't have a national sales tax. Most of Europe and Canada does. Furthermore the earned income exclusion doesn't count against investment income--including many registered accounts in Canada (RESP, RDSP, TFSA). Finally, you cannot count taxes paid under the...

05 Dec Due Process under the U.S. Constitution and International Law: The Rift Widens

...three part functional test for the extraterritorial availability of the Great Writ: "at least three factors are relevant in determining the reach of the Suspension Clause: (1) the citizenship and status of the detainee and the adequacy of the process through which that status determination was made; (2) the nature of the sites where apprehension and then detention took place; and (3) the practical obstacles inherent in resolving the prisoner’s entitlement to the writ." The Court has not emphasized citizenship too heavily in its decisions regading the general availability of...