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loss of nationalitynationality,
in political theory, the quality of belonging to a nation, in the sense of a group united by various strong ties. Among the usual ties are membership in the same general community, common customs, culture, tradition, history, and language.
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. Such loss is usually, although not necessarily, voluntary. Generally it applies to those persons who have renounced nationality and citizenship in one country to become citizens or subjects of another. According to U.S. law, for example, a citizen who becomes naturalized in a foreign state is automatically expatriated. In addition, expatriation occurs when a naturalized citizen resides in his native land for two years or elsewhere outside the United States for five years, or when any citizen serves in the public employment or military of a foreign state. Prior to 1922 an American woman who married an alien was expatriated, but in that year the Cable Act nullified that provision and stipulated that a woman may retain her citizenship when marrying an alien "unless she makes a formal renunciation of her citizenship." The United States, in common with other countries, forbids voluntary expatriation in time of war. Expatriation may also occur involuntarily, as when a government chooses to renounce its obligations to individuals who desert in wartime. Such persons are stateless until naturalizationnaturalization,
official act by which a person is made a national of a country other than his or her native one. In some countries naturalized persons do not necessarily become citizens but may merely acquire a new nationality.
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 under some other government takes place. A more general type of involuntary expatriation is the loss of nationality that occurs with the cession or conquest of a territory. The common law view that one's allegianceallegiance,
in political terms, the tie that binds an individual to another individual or institution. The term usually refers to a person's legal obligation of obedience to a government in return for the protection of that government, although it may have reference to any
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 cannot be renounced without the state's permission prevailed until 1868 when the United States challenged this doctrine in order to protect its naturalized immigrants against the claims of their native states, which did not recognize the right of subjects to expatriate themselves. Congress declared voluntary expatriation to be "a natural and inherent right of all people," and announced that the United States would protect its naturalized citizens abroad, even in their native countries. Great Britain abandoned the common-law interpretation in 1870. Many other nations, however, including France and Russia, do not recognize expatriation. The United States at present has treaties operating with most European nations concerning that and other conflicting interpretations of citizenship.
The Columbia Electronic Encyclopedia™ Copyright © 2013, Columbia University Press. Licensed from Columbia University Press. All rights reserved. www.cc.columbia.edu/cu/cup/
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.



deprivation of citizenship, voluntary renunciation of citizenship, or the leaving of one’s country through emigration or exile abroad. The conditions and consequences of these acts are defined by the laws of the individual countries, including laws governing citizenship, and by international agreements. The term “expatriation” lacks a precise legal content and is going out of use. It is not used in current Soviet legislation.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
The taxpayer fails to certify under penalty of perjury that he or she has filed all tax and information returns and has satisfied all tax obligations for a fiveyear period prior to expatriation. (22)
* As of the expatriation date, the individual continues to be a citizen of, and is taxed as a resident of, the other country; and
7701(b)(1)(A)(ii) for not more than 10 tax years during the 15-year tax period ending with the year of expatriation.
The deemed-sale rules under the mark-to-market regime require a taxpayer to compute gain or loss on worldwide assets on the day before the expatriation takes place.
83, an amount equal to the present value of the covered expatriate's deferred compensation is treated as having been received on the day before the expatriation date.
Beneficiaries of trusts that are covered expatriates are not subject to the mark-to-market rules with respect to the portion of such trusts not treated as owned by the covered expatriate (i.e., a nongrantor trust) immediately before the expatriation date.
* SIMPLE EXPATRIATION FOR NONWEALTHY INDIVIDUALS requires the one-time filing of form 8854 to declare that five-year average federal income tax was less than $124,001 (for 2005, indexed) and net worth was under $2 million at departure.
multinational corporations have undertaken "corporate inversion" or "expatriation" transactions.
In concurrent work, D&H (2002, 409) conclude that, "share prices rise by an average of 1.7 percent in response to expatriation announcements." D&H base this conclusion on a sample of 19 inversion announcements, four of which involved mergers between U.S.
In sum, we find no evidence to suggest that share prices increase in response to expatriation announcements.
Panel B of Table 4 shows the cumulative abnormal returns for firms announcing merger-related expatriation transactions.
(2) Examples of the recent proposed legislation are the following: Reversing Expatriation of Profits Offshore (REPO) Act (S.