One possible method of reducing United States income tax liability is to expatriate, or renounce United States citizenship, and be taxed as a nonresident alien. However, there is a degree of tax planning necessary to accomplish a reduction or elimination of income taxation of the expatriate. This Note discusses techniques that can be used to accomplish this favorable tax treatment.
James Wm. Clement,
Income Tax Consequences of Expatriation,
5 Hastings Int'l & Comp. L. Rev. 151
Available at: https://repository.uchastings.edu/hastings_international_comparative_law_review/vol5/iss1/5