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School of Law

Panel Discussion on the Taxation of Expatriate and Cross-Border Individuals

When: Tuesday, June 29, 2021, 4:00 PM - 6:00 PM
Where: Online

This event is hosted by the Institute of Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London.

There is a small but growing number of individuals who do not reside in their jurisdiction of origin or whose residence is split between more than one jurisdiction. There are many reasons for the increase in the number of expatriates and cross-border individuals, including employment, education, family ties and cross-border relationships. The nature and length of these migrations vary with their motivation. The panel will discuss the nature of migration and expatriation today – the types of migrants and expatriates and how their tax residence should be determined – and consider the tax consequences and reporting requirements that are imposed on these individuals.

Panel:

Dr Bernard Schneider is Senior Lecturer (Associate Professor) in International Tax Law, Academic Director of the Institute of Tax Law and Director of the LLM in International Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London. He teaches and researches in the areas of international and comparative tax law, taxation in emerging and developing economies, tax policy and administration, the US and Chinese tax systems and the taxation of individuals. He has a JD and LLM (Taxation) from the New York University School of Law and an MIA and a Certificate in Chinese Studies from Columbia University’s School of International and Public Affairs. He wrote his PhD thesis at Queen Mary University of London on the development of the Chinese income tax system.

Edoardo Traversa is Professor of Tax Law and European Law at the Faculty of Law and Criminology and Head of the Institute of European Studies at the Université Catholique de Louvain (UCLouvain). He is also a visiting professor at KU Leuven and WU in Vienna. His research interests include European tax integration, international taxation, fiscal and financial federalism, EU indirect taxation and the interaction between taxation and public policy, in particular as regards the European Union and constitutional constraints on domestic tax policies. He is a member of several advisory committees for EU and Belgian institutions. He also practises law at the Brussels Bar.

John Richardson is a Toronto-based lawyer who assists US citizens and Green Card holders living outside the United States. He has a particular interest and speciality in FATCA, CRS, tax residency, US citizenship-based taxation, exit/departure tax regimes and how tax treaties both facilitate and discourage global mobility.

Laura Snyder is a Paris-based lawyer and advocate for taxpayer rights. She is the international member of the Taxpayer Advocacy Panel, a federal advisory committee to the US Internal Revenue Service, and a member of the board of directors of the Association of Americans Resident Overseas. She holds a BA and JD from the University of Illinois and a DEA from the University of Paris 1. She recently completed a PhD at the University of Westminster.

Dr Karen Alpert recently retired from the University of Queensland Business School, where she spent 20 years as a Lecturer in Finance. Her research focused on the interaction of taxation and financial decision-making around investments and retirement savings. Prior to her academic career she worked in the tax compliance industry in California. She has a PhD (Finance) from the University of Queensland, an M Bus Tax from the University of Southern California and an MBA from the University of California at Berkeley. Her PhD thesis at the University of Queensland was on the effects of taxation on put-call parity and option exercise behaviour.

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