Detlev Vagts of the Harvard Law School said: The proposed tax does not amount to such a burden upon the right of repatriation as to constitute a violation of either international law or American constitutional law. It merely equalizes over the long run certain tax structures. And Michael Matheson. a legal advisor at the State Department. said: This provision does not conflict with international human rights laws concerning an individuals right to freely emigrate from his or her country of citizenship .... These are comparable taxes to those which U.S. citizens or permanent residents would have to pay were they in the United States at the time they disposed of the assets or at their death. The overwhelming international law opinion on this measure is that it in no way restricts the constitutional right of exit or of renunciation of ones citizenship.
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emigrate