text_combined: dave long dlsilcomcom color passport american exceptionalism united states country world tax citizens worldwide basis irrespective whether spend time country whether assets said philip marcovici zurichbased lawyer international law firm baker mackenzie perhaps even irrespective current citizenship current expatriation law wealth thresholds based net worth lead presumption person giving us citizenship tax reasons individuals given citizenship earned 100000 one 10 years expatriation net worth exceeding 500000 would automatically deemed socalled taxpatriate persons would subject ordinary income tax us source income 10 years would also subject us estate gift tax 10year period suppose could much worse could twee affinity program us citizenship bank phone people get paid well manage keep one cancelling membership dave last month congress proposed new exit tax citizens give us status proposal becomes law individuals taxed either sold everything died would give rise immediate exposure capital gains tax fair would mean theyd also immediately pay difference anyone whose tax basis greater current estate value australian cities overall scored particularly highly economist intelligence unit survey desirability expats five countrys urban centres surveyed ranked near top table europe also well represented among top 10 places top us city honolulu ranked 21st boston 28th highest ranked city us mainland canada contrast sneaked three cities top ten uk cities london 44th manchester 50th gained midtable rating port moresby papua new guinea bottom list fri 04 oct 2002 112811 0700 matter go