The decision for U.S. citizens and long-term residents (LTRs) to formally expatriate has ebbed and flowed over the decades,1 driven by economic trends, political climates and evolving international opportunities. Recently, enticing “passport marketing” from Caribbean tax havens and European Union member states, combined with heightened U.S. Treasury and Financial Crimes Enforcement Network (FinCEN) reporting requirements, have sparked renewed interest in breaking free from the U.S.
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