William Thomas Worster - Lecturer of International Law, The Hague University of Applied Sciences
William Worster is an Assistant Professor at The Hague University of Applied Sciences in The Hague, The Netherlands, where he teaches in the areas of public international law, international migration/refugee law, and the law of international organizations. Previously, he practiced law in various countries in private firms, NGOs, government, and the United Nations. His current research agenda focuses on the intersection of sources of international law and migration law, specifically the use of diplomatic assurances in expulsion cases.
International Law and the Taxation Consequences for Renouncing Citizenship
This paper will discuss whether taxes imposed on expatriation (renunciation of citizenship), sometimes referred to as “exit taxes”, are in compliance with international law. Under international human rights law, every person has a right to leave any country including his own, and everyone has a right to freely change their nationality. These rights can only be limited by restrictions that are provided by law and necessary to protect national security, public order, public health or morals, or the rights and freedoms of others. This paper will look into the most recent understanding of these rights and determine whether exit taxes satisfy them.