????已經到了扔掉美國護照的時候了——這樣的的話，令人討厭的稅負也應該會隨之而去。國際稅務律師指出，人們這樣做的原因和海外逃稅沒有太大的關系，更多的則是因為出現(xiàn)了一種新的稅務規(guī)劃，它成熟而且合法。

????美國周三公布的政府數據顯示，今年退籍的美國公民數量將達到歷史最高點。據蒂娜?特納的女發(fā)言人透露，就連這位搖滾明星也要和美國脫離關系。特納已經在瑞士居住了很長時間，去年4月份徹底成為瑞士公民。

????《聯(lián)邦公報》（Federal Register）公布的美國財政部數據顯示，今年第三季度申請退籍的美國人約有560人，這讓今年以來的退籍總人數達到了2369人，已經比2011年1781人的前歷史紀錄高了33%。

????今年上半年的退籍人數已經略高于2011年的水平，最新數字則充分證明了退籍人數增多的趨勢。

????退籍能大量減輕稅負，原因是世界上只有兩個國家對公民在全球范圍內的收入征稅，而不考慮他們在哪里居住和工作，其中一個國家就是美國，另一個是厄立特里亞。舉例來說，在日內瓦居住的美國公民仍須按自己在當地的收入向美國稅務部門繳納所得稅。

????特納本名安娜?梅?布洛克，她并沒有出現(xiàn)在《聯(lián)邦公報》的最新退籍人員名單上。但特納的女發(fā)言人卡琳?龍伯格在電子郵件中證實，這位發(fā)行過《Private Dancer》和《Simply the Best》等專輯的歌手正在辦理退籍手續(xù)。

????龍伯格說，特納已經在去年4月份完全獲得瑞士公民身份?，F(xiàn)年73歲的特納出生在田納西州納特布什，現(xiàn)在和她出生在德國的丈夫生活在屈斯納赫特，一座靠近蘇黎世的富裕小鎮(zhèn)。

????近年來，美國的退籍人數出現(xiàn)了跳躍式增長，原因是通過瑞士和采用瑞士風格經營的銀行在海外避稅的行為越來越多地受到了美國政府的打擊。甚至連美國駐伯爾尼大使館都在其網站上將“退籍”列為服務項目之一。

????移民律師指出，許多退籍人士都有另外一個國籍，比如瑞士或加拿大。美國財政部一條名為“Fatca”的新規(guī)定正在讓越來越多的中小型外國銀行將在當地居住和工作的美國人拒之門外。

????Time to dump your American passport -- and with it, presumably, your bothersome U.S. tax bill. The reason, international tax lawyers say, may have less to do with offshore tax evasion and more with a new generation of sophisticated -- and legal -- tax planning.

????This year will enter the record books with the highest number of expatriations ever by U.S. citizens, according to new government figures released Wednesday. Even rock star Tina Turner, a long-time resident of Switzerland who got a full Swiss passport last April, is on track to relinquish her U.S. ties, her spokeswoman said.

????Some 560 Americans joined the exodus in the third quarter of this year, putting the total number so far this year at 2,369, according to Treasury Department data published by the Federal Register. That is already 33% more than the 1,781 who left in all of 2011, the previous record.

????While the number of people who gave up their little blue books in the first six months of this year had already edged out the 2011 record by a hair, the recent figures firmly cement the trend.

????Ditching a passport can save an American lots of money in taxes. The reason: The U.S., along with Eritrea, is one of only two countries in the world to tax its citizens on their worldwide income, regardless of where they live or work. If you reside in, say, Geneva, you still owe the U.S. tax man money on income you earn there.

????Turner's name -- her birth name is Anna Mae Bullock -- does not appear on the most recent Federal Register list. But Karin Rhomberg, a spokeswoman for Turner, confirmed in an email that the "Private Dancer" and "Simply the Best" singer was on track to relinquish her U.S. passport.

????Turner acquired a full Swiss passport last April, Rhomberg said. At 73, the singer, who was born in Nutbush, Tenn., lives in Kussnacht, a wealthy enclave near Zurich, with her German-born husband.

????The expatriation trend has grown by leaps and bounds in recent years amid a widening U.S. crackdown on offshore tax evasion through Swiss and Swiss-style banks. Even the U.S. Embassy in Bern has a "renunciations" tab on its website.

????Many of those who dump their passports have dual citizenships in other countries, such as Switzerland or Canada, immigration lawyers say. But increasingly, an onerous new U.S. Treasury rule known as Fatca is prompting smaller and mid-sized foreign banks in countries where Americans live and work to dump their American clients.