expatriation tax

expatriation tax　改籍税　

A tax on some-one who renounces their citizenship.In the United States，the expatriation tax provisions under section 877and section 877A of the Internal Revenue Code[IRC]apply to U.S.citizens who have renounced their citizenship，and long-term residents who have ended their U.S.resident status for federal tax purposes.Different rules apply，according to the date upon which one expatriated.