{"id":212,"date":"2019-10-08T09:52:53","date_gmt":"2019-10-08T13:52:53","guid":{"rendered":"https:\/\/law.temple.edu\/taxcenter\/?p=212"},"modified":"2019-10-08T09:52:53","modified_gmt":"2019-10-08T13:52:53","slug":"citizenship-overreach","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/08\/citizenship-overreach\/","title":{"rendered":"Citizenship Overreach"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Peter Spiro<\/strong>,&nbsp;<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2956020\"><em>Citizenship Overreach<\/em><\/a>, 38 Mich.&nbsp;J. Int\u2019l&nbsp;L. 167 (2017).<\/h2>\n\n\n\n<p>This article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citizenship practice is exceptionally generous, extending citizenship to almost all persons in its territory at the moment of birth. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual\u2019s part involves substantial fees and tax compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Peter Spiro,&nbsp;Citizenship Overreach, 38 Mich.&nbsp;J. Int\u2019l&nbsp;L. 167 (2017). This article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citizenship practice is exceptionally generous, extending citizenship to almost all persons in its territory at the moment of birth. At the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Citizenship Overreach\" class=\"read-more button\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/08\/citizenship-overreach\/#more-212\" aria-label=\"Read more about Citizenship Overreach\">Read More<\/a><\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":"","generate_page_header":"","footnotes":""},"categories":[2],"tags":[10,14],"coauthors":[],"class_list":["post-212","post","type-post","status-publish","format-standard","hentry","category-impact","tag-featured","tag-full-time-faculty","infinite-scroll-item"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Citizenship Overreach - Center for Tax Law and Public Policy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/08\/citizenship-overreach\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Citizenship Overreach - Center for Tax Law and Public Policy\" \/>\n<meta property=\"og:description\" content=\"Peter Spiro,&nbsp;Citizenship Overreach, 38 Mich.&nbsp;J. Int\u2019l&nbsp;L. 167 (2017). This article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citizenship practice is exceptionally generous, extending citizenship to almost all persons in its territory at the moment of birth. At the ... 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