Taxation

U.S. citizens working overseas are subject to double taxation – in the country of residence and by the U.S., putting American business and citizens overseas at a competitive disadvantage. The U.S. should end its discriminatory citizenship-based taxation and allow all Americans to compete worldwide on a level playing field.

A first step to alleviate double taxation is to eliminate the cap on the foreign-earned income exclusion. U.S. tax and trade policy should support, not impede, the vital role that U.S. citizens play in building markets and good will all over the world.

For a more detailed analysis of the issue, please consult AARO's Position Paper on Taxation.

Sen. Jim DeMint (R-SC) and Congressman Gregory Meeks (D-NY) have introduced the "Working American Competitiveness Act," which would allow taxpayers to exclude from gross income all earned income from foreign sources. This legislation deserves the energetic support of all overseas Americans. (See model letter on the right.)

AARO holds an annual tax seminar in Paris to tell members about recent changes in U.S. tax regulations. Summaries of this event are sent to members to keep them up to date on the latest tax developments. Registered AARO members may view the 2009 Tax Seminar video here. The AARO tax committee keeps its eyes on tax legislation or proposals that have unintended or unfair consequences for overseas taxpayers.

AARO’s annual U.S. and French tax updates are now available. These highly useful memos provide information on recent changes in tax regulation and useful tips for first time filers.

• 2009 US Tax Update
• 2008 Tax Update for French Residents
• Tax Talk 2010
• US Estate And Gift Tax Booklet By John Campbell 2007
• HEART Act