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The State Department describes renunciation as "the most unequivocal way in which someone can manifest an intention to relinquish U.S. citizenship". [141] A major legal distinction between renunciation and other forms of relinquishment is that "[i]t is much more difficult to establish a lack of intent or duress for renunciation". [142]
Renunciation of US citizenship was free until July 2010, at which time a fee of $450 was established. [51] [52] An increase of 422 per cent, to $2,350, effective September 6, 2014, [53] was justified as "reflective of the true cost" of processing.
Templeton's renunciation had significant tax benefits, though he stated his emigration was motivated by the desire to get away from the pressures of Wall Street in order to improve his investment decision-making process. He lived in the Bahamas until his death in 2008. [325] [326] 1968: 1968: Too early Tien Hung-mao: Diplomat Scholar Naturalized
Most countries have provisions that allow for renunciation and denaturalization. The following countries have provisions for loss of citizenship that go beyond the norm: Belgium – Belgian citizens residing abroad between the ages of 18 and 28 can lose citizenship if they meet certain conditions
However some provisions of U.S. regulations require a CLN be issued in order to recognize a person as a non-U.S. national even if as a matter of law that person is already probably not a U.S. national. One example of this are FATCA provisions as currently adopted in the US Code of Federal Regulations. [2]
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The Quarterly Publication of Individuals Who Have Chosen to Expatriate, also known as the Quarterly Publication of Individuals, Who Have Chosen to Expatriate, as Required by Section 6039G, is a publication of the United States Internal Revenue Service (IRS) in the Federal Register, listing the names of certain individuals with respect to whom the IRS has received information regarding loss of ...