1377
Health Insurance Portability and Accountability Act, Pub. L. № 104–191, § 511–513, 110 Stat. 1936, 2093-102 (1996).
1378
American Jobs Creation Act of 2004, Pub. L. № 108–357, § 804, 118 Stat. 1418, 1569-74.
1379
IRS. Expatriation tax, URL: https://www.irs.gov/individuals/international-taxpayers/expatriation-tax.
1380
2008 JCT Explanation, supra note 339.
1381
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 1. § 10.1. P. 63.
1382
Brian J. Arnold, Patrick Dibout. General Report. IFA Cahiers. Vol. 86b. Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends. 2001. P. 35.
