Foreign Laws In The Us: Enforcement And Sovereignty

The enforcement of a country's laws within the borders of another sovereign state is a complex issue that often depends on the specific circumstances and the nature of the laws in question. While the general principle of sovereignty suggests that a country's laws should only be enforced within its own borders, there are situations where the laws of one country may have extraterritorial reach and be applicable to its citizens or entities even when they are abroad. This can include scenarios where individuals or organizations are subject to the laws of their home country while temporarily overseas, such as Americans consuming marijuana in Canada, or more serious offenses like child abuse tourism, where individuals from developed countries exploit children in developing nations. Additionally, countries may impose sanctions or embargoes on other nations, restricting their citizens and entities from conducting certain activities or transactions with the sanctioned countries. These complexities highlight the intricate nature of international law and the potential for a country's laws to have implications beyond its borders.

Can another country's laws be enforced in the US?

US laws that apply to citizens abroad

PROTECT Act of 2003

The PROTECT Act of 2003 makes it illegal for US citizens to engage in illicit sexual conduct with anyone under the age of 18 outside of the US. The law was enacted to curb "sex tourism" and is applicable even if the age of consent in the foreign country is lower.

US Tax Laws

US citizens are required to file tax reports even if they live and work abroad. Additionally, IRS regulations mandate that US taxpayers report any services performed in or with a boycotting country or its nationals, whether or not they are for-profit. The Treasury Department publishes a list of "boycotting countries," which has included countries like Lebanon, Libya, Qatar, and the United Arab Emirates.

Foreign Corrupt Practices Act (FCPA)

The FCPA prohibits US citizens and entities from offering or providing unlawful gifts or payments to foreign governments or political officials to influence decisions. This includes both direct and indirect payments and offers. Violations of the FCPA can result in serious criminal penalties for the individual and the entity they represent.

Export Control Regulations

US export control regulations govern the export of equipment, materials, or software from the US or shared with others in the US. These regulations are administered by the US Department of Treasury's Office of Foreign Assets Control (OFAC) and apply regardless of whether the items are shipped or hand-carried.

Protection of Citizens Abroad

The US government is committed to protecting its citizens abroad, particularly in cases of hostage-taking by terrorist organizations or criminal groups. The President has the duty to demand the release of any US citizen unjustly deprived of their liberty by a foreign government and to take appropriate action to secure their release if the demand is unreasonably delayed or refused.

US citizens can be prosecuted for violating US laws while not in the country

The US government can prosecute its citizens for acts committed abroad in two main scenarios. First, if Congress has expressly stated that a law applies outside the United States, then extraterritorial jurisdiction can be applied as long as the statute in question does not violate due process or other Constitutional protections. For example, the RICO statute, which deals with foreign racketeering activity and money laundering, has been applied to prosecute individuals for acts committed outside the US.

Second, even if Congress has not explicitly mentioned extraterritorial applications, American laws may still apply if some conduct relevant to the statute's focus took place within the United States. This means that a US citizen could be prosecuted for violating a US law even if the majority of the illegal activity took place overseas.

Additionally, US laws can govern the conduct of US citizens and organizations in foreign countries. For instance, US laws prohibit directly or indirectly paying or offering to pay money or anything of value to a foreign official to gain an improper business advantage. These laws also prohibit inducing a foreign official to misuse their position to obtain preferential treatment. US citizens and organizations must also comply with US export control regulations when bringing equipment, materials, or software overseas.

In conclusion, US citizens can be prosecuted for violating US laws while not physically present in the country due to the concept of extraterritorial jurisdiction and the application of specific US laws to activities conducted abroad.

US laws that apply to US organisations and entities abroad

US laws that apply to US organizations and entities abroad include:

• The US Department of Commerce Export Administration Regulations (EAR) and US Department of State International Traffic in Arms Regulations (ITAR) control the export of research-related materials and information. These regulations restrict the dissemination of goods, services, information, software, and technology that may affect your activities abroad.
• The US Foreign Corrupt Practices Act (FCPA) prohibits unlawful gifts and payments to foreign governments or political officials to influence decisions.
• The Export Administration Act (EAA) prohibits US individuals and entities from participating in a boycott that is not approved or sanctioned by the government.
• The US government prohibits US organizations from participating in boycotts of other countries, most notably Israel. These regulations extend to international agreements that discriminate on the basis of race, religion, sex, national origin, or nationality.
• The Clery Act requires colleges and universities to disclose information about campus crime, and this can extend to international locations.
• US export control regulations can extend to equipment, materials, or software brought overseas or shared with others in the US.
• IRS regulations require US taxpayers to report services performed in, with, or related to a boycotting country or its nationals, whether or not they are for-profit.
• Structuring cash transactions or the transportation of currency to avoid reporting requirements is prohibited under US law.
• The US Department of Justice (DOJ) enforces laws prohibiting directly or indirectly paying or offering to pay money or anything of value to a foreign official to obtain an improper advantage in securing or retaining business.
• The US State Department maintains a current list of Foreign Terrorist Organizations (FTOs) on its website. US laws prohibit providing "material support or resources" to any foreign organizations that engage in or threaten to engage in terrorist activity that threatens US security.

US citizens can be taxed by the US while living abroad

US laws can be enforced on its citizens abroad, and one of the most significant ways is through taxation. US citizens are required to file a US tax return on their worldwide income, regardless of where they live and work. This means that as a US citizen living abroad, you must still send your taxes to the Internal Revenue Service (IRS). The US is one of only two countries in the world where taxes are based on citizenship rather than residence.

Failing to file US taxes while living abroad could result in passport denial, steep penalties, interest charges, and even criminal charges and jail time. If your lack of filing is deemed willful, meaning you knowingly avoided your US tax requirements, then more serious legal consequences may apply. US citizens living abroad may also be required to file additional US tax forms, such as reporting their foreign assets and bank accounts on a Foreign Bank Account Report (FBAR) or a FATCA report.

There is no blanket tax exemption for Americans living abroad, but the IRS does provide certain tax benefits and tools to help reduce taxes for expatriates, such as the Foreign Earned Income Exclusion (FEIE) and the foreign tax credit. The FEIE allows citizens to exclude a certain amount of foreign-earned income from US taxation, with the total amount changing annually. For 2024, the FEIE is capped at $126,500 per person and includes salaries, wages, and self-employment income.

It is important to note that US citizens living abroad may also be subject to the tax laws of their host country. Each country has its own rules regarding the import and export of currency, with many having restrictions on the amount of currency that can be exported and most having some form of currency reporting requirements. Therefore, US citizens living abroad should familiarize themselves with the tax laws of their host country to ensure compliance and avoid potential penalties.

US citizens can be extradited for violating US laws while abroad

US citizens are subject to US laws even when they are abroad. For instance, the US Foreign Corrupt Practices Act (FCPA) prohibits unlawful gifts and payments to foreign governments or political officials to influence decisions. The Export Administration Act (EAA) prohibits US individuals and entities from participating in a boycott that is not approved or sanctioned by the government. IRS regulations require US taxpayers to report services performed in or with a boycotting country or its nationals.

The US has extradition treaty relationships with several countries, and extradition may be granted pursuant to such a treaty. However, some countries grant extradition without a treaty, and of those that do, most require an offer of reciprocity. The 1996 amendments to 18 U.S.C. 3181 and 3184 permit the United States to extradite, without regard to the existence of a treaty, persons (other than US citizens, nationals, or permanent residents) who have committed crimes of violence against US nationals in foreign countries.

The extradition process typically consists of a judicial phase and an executive phase. During the judicial phase, a court in the requested country determines whether the extradition request meets the requirements of the applicable extradition treaty and the law of the requested country. If the request is approved, the judicial authority rules on whether the person may be extradited. After the person has been located and arrested, the case enters the executive phase, where the executive branch of the requested country decides whether to return the fugitive to the requesting country.

It is important to note that extradition law and procedure can vary depending on the country involved and the specific circumstances of the case. In some cases, there may be concerns about violations of foreign sovereignty, territorial integrity, and criminal law. Additionally, there may be considerations regarding the potential application of the death penalty, as seen in the case of Soering v. United Kingdom, where the European Court of Human Rights ruled that the UK could not extradite an individual to the US due to the possibility of the death penalty being sought.

Frequently asked questions