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His most famous case was Lee Harvey Oswald, who applied for a repatriation loan to return to the United States after having previously moved to the Soviet Union.
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In 2006, the Overseas Citizens Services of the State Department issued 843 repatriation loans totaling a little over $1 million.
In similar cases, the Internal Revenue Service has successfully argued that a series of short-term loans should be recast as what it is in substance: a single long-term loan that would be treated as a cash repatriation under Section 956 of the tax code.
Much bigger, angrier, protests and possible legal action are likely to greet the Canberra exhibition in November when items from the British Museum collection will go to Australia under the safeguard of the 2013 Protection of Cultural Objects on Loan Act which legally prohibits Indigenous moves for repatriation.
While that legislation covers objects on loan from all countries, it was intentionally drafted to prevent the repatriation of Indigenous artefacts on loan to Australia.
According to the subcommittee report, Hewlett-Packard used a loan program employing overseas cash to de facto repatriate billions of dollars each year to finance most of H.P.'s American operations without paying the repatriation tax.
The focus of protest at the Australian exhibition will be the repatriation, where individual communities seek it, of Indigenous Australian objects from the British Museum collection on loan to the national museum.
Nowadays he specialized in repatriation.
She is a repatriation specialist.
His repatriation was controversial.
Moreover, because the deals are premised on physical repatriation, they have ignored more enlightened solutions, like granting title to a foreign government but keeping disputed works in American museums on loan.
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