Those who want to know more about American tax practices harm decent European residents, can read The Unacknowledged Realities of Extraterritorial Taxation, written by Laura Snyder (Association of Americans Resident Overseas (AARO); Stop Extraterritorial American Taxation (SEAT)).

Abstract:

The U.S. extraterritorial tax system has evolved such that today it is more consequential than one century ago. The system, conceived in the stigmatization of overseas Americans, consists of highly penalizing taxation and banking policies that make it difficult for overseas Americans to live normally. The IRS is also a victim: it is unable to administer the system.
Many have sought to educate policymakers and the public. Detailed survey reports have been issued, documenting how overseas Americans experience the system. Research articles have been published, exposing certain problems of the system and, in some cases, proposing solutions.
To date, such efforts have failed to effect change. This is for several reasons: the continued stigmatization of overseas Americans, the high complexity of the system and misunderstandings about it, and the lack of political influence.
The academic press is replete with theories about why overseas Americans should be subject to worldwide taxation by the United States. For change to occur, it is important that the academic press looks beyond those theories to acknowledge the full import, complexities, and consequences of the system in place today.

Keywords:

Extraterritorial Taxation, Citizenship-Based Taxation, Residency-Based Taxation, Emigration, Internal Revenue Service, IRS, Regulatory Authority, Tax Treaties, Stigmatization, Citizenship, Advocacy, Human Rights, Taxpayer Bill of Rights

BACKGROUND:
US law causing problems for its citizens abroad
The US has a different system of taxation from all other countries in the world, ‘Citizenship-Based Taxation’ (CBT), read my introduction in Dutch on FATCA and my articles in Dutch and English. Some recent articles in English:

• No ‘tax justice’ for US persons | FATCA, 26 November 2022.
• FATCA-report of the delegation of the European Parliament, visiting the US, 1 September 2022.
• European fundamental rights pretensions and sour reality, 1 December 2021.
• Fundamental change to international tax rules should include abolishment of Citizenship Based Taxation | FATCA, financial fundamental rights, Europe, 23 April 2021.

The international exchange of tax information shows that governments may harm decent people in their efferts to ‘slash the scope for tax abuse’.

Fundamental rights are not only an issue in the relationship with the US. Read HMRC giving Hong Kong refugees’ financial details to China, the Telegraph.