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Annex I of the Canada U.S. #FATCA IGA is an aid in interpreting whether the S. 877A rules are retroactive

26 U.S. Code §877A – The "Exit Tax" rules: Do you see them as applying "prospectively" or "retrospectively" or bo… — Citizenship Lawyer (@ExpatriationLaw) May 11, 2015 The above tweet references a post at the Issac Brock Society which

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