American Citizens Abroad (“ACA”) –

ACA proposes two complementary changes to US tax laws as they apply to overseas residents:

1. Eliminate citizenship-based taxation and replace it with residence-based taxation: RBT Proposal.

•  The Cost of United States Citizenship Abroad , by Jessica Dorfmann, December 3, 2013

• “Renouncing your US citizenship: Failed amendment may signal that now is the time to get out!“, by Alexander Marino, JD, LLM (US Tax), July 4, 2013

• “Renouncing your US citizenship: Is divorcing Uncle Sam right for you?“ , by Alexander Marino, JD, LLM (US Tax),, March 19, 2013

• “IRS says hundreds of thousands of US citizens are not reporting Canadian Trusts.” by Roy A. Berg, JD, LLM (US Tax), May 9, 2013