Facebook Co—founder Eduardo Saverin Abandons US Citizenship Facebook联合创始人萨维林放弃美国

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facebook联合创始人爱德华多·萨维林近期在移民新加坡之后宣布放弃美国国籍，有人认为萨维林此举是为了躲避Facebook IPO（首次公开招股）收益所得带来的巨额税收，因为新加坡并不征收资本利得税。然而萨维林本人却称，他作出移居国外的决定仅是基于他在新加坡工作和生活的兴趣。

Facebook co-founder eduardo saverin caused a stir recently by moving to Singapore and abadoning his US citizenship. In doing so he halved the income tax rate on his future income from 39.6% in the US to 20% in Singapore. Singapore offers huge tax advantages for people like Mr. Saverin， whose wealth is primarily in the form of capital gains. The Southeast Asian city-state has no capital-gains tax and its top income tax rate is 20%—compared with rates of 15% and 35%， respectively， in the US.

The act of expatriating isn’t new， whether for tax or other reasons. Global investing giant John Templeton famously gave up his US citizenship in the 1960s to become a citizen of the Bahamas（巴哈马群岛）， although his family says it wasn’t for tax reasons. The movie director Terry Gilliam held dual citizenship with the UK before giving up his American passport in 2006， saying he wanted to die “fully British.”

Some critics say huge tax increases in the US is the main force driving the expatriating. Next year， unless Congress acts， the top income-tax rate will jump to 39.6%， while the top capital-gains rate will rise to 20%. But other factors are just as important， experts say. The US is highly unusual in that it imposes taxes on “worldwide”income， which includes international as well as domestic earning. That means any US citizen or resident with earnings abroad owes US taxes on the income even if the money stays overseas. Most other countries don’t tax earnings from abroad. Also， unlike many countries， the US has a broad definition of who is a citizen—including， for example， people born on American soil. That produces a large number of“accidental citizens” who don’t consider themselves American but nevertheless owe US taxes.

But Eduardo Saverin says he is obligated to and will pay “hundreds of millions of dollars in taxes to the United States government.” The social media entrepreneur and investor said in a statement that his decision to move to Singapore was “based solely on my interest in working and living” there.

Link： Eduardo Saverin and facebook

Eduardo Saverin was born in Brazil to a wealthy Jewish Brazilian family， and was raised in Miami， Florida. During his junior year at Harvard University， Saverin met fellow Harvard undergraduate， sophomore Mark Zuckerberg. Noting the lack of a dedicated social networking website for Harvard students， the two worked together to launch the Facebook in 2004. As co-founder， Saverin held the role of chief financial officer and business manager. As Facebook rapidly expanded to universities across the US， internal conflicts and differences of opinion between Saverin and Zuckerberg regarding Facebook’s direction resulted in Saverin’s less involvement and influence in Facebook. The conflict peaked when Saverin’s shares were diluted from the original 34.4%. A lawsuit filed by Saverin against Facebook was settled out of court. Though terms of the settlement were not disclosed， the company affirmed Saverin’s title as co-founder of Facebook.

cause a stir 引起轰动

例如：The invention is going to cause a big stir in the world. 这项发明将在全世界引起轰动。

capital gains 资本收益

expatriate vi. 移居国外；放弃原国籍 adj. 移居国外的；被流放的

例如：One expatriate lawyer said the Chinese legal system had made huge strides since he started working in Shanghai over a decade ago. 一位外籍律师表示，与他十多年前刚开始在上海工作时相比，中国的法律体系已经取得了巨大进步。

be obligated to 对……负有责任

例如：The loan can carry a ban on early payoff， so borrowers would be obligated to pay above-market rates for years. 这类贷款可能禁止提前付清贷款，因而使贷款人不得不在未来许多年里以高于市场的利率还款。

sophomore n. 大学二年级学生

chief financial officer 首席财务官

dilute vt. 稀释；冲淡；削弱