More than 70 per cent of Americans who live outside the United States are at least tempted to give up their US citizenship in response to the introduction of tougher asset-disclosure rules brought in under the Foreign Account Tax Compliance Act (FATCA), a survey has found.
Designed as a tool to counteract tax evasion, FATCA has resulted in additional reporting requirements for all US citizens overseas, but opponents of the measure say it will do little,...
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