NO.PZ202411210200002103
问题如下：
Upon establishing tax residency in Spain, Gonzalez will be subject to a US exit tax closest to:选项：
A.USD225,000. B.USD400,000. C.USD550,000.解释：
C is correct. Gonzalez’s US assets will be treated as a deemed disposition, and he will have to pay unrealized capital gains taxes of 20%. His unrealized capital gains amount to USD2 million in investments and USD750,000 in his home, for a total of USD2,750,000. These will be taxed at the US investment income tax rate prior to relocation of 20%.
关于出境税，讲义34页，讲的是当renouncing us citizenship时，他在美国资产deemed disposition,按出境前税US税率交CG tax。但是本题说的是 他没有renouce US citizenship而是就change了residency tax 身份---从US转成spain。请问为何这道题也说把这种情况也是做deemed disposition从而计算exit tax呢？以后如果出现这种更换税务居民身份的情况，我是不是都需要考虑这个exit tax的consideration?
