Re: Saverin expatriation.
 

Sure the Facebook share price was probably estimated below $38 when he paid 15% CGT at expatriation, but what happens if he now sells his shares at a higher price. I'd have though he'd pay 30% on the difference as Facebook is a US firm and he's an NRA resident in Singapore.

Re: Saverin expatriation.
 

At $31/share Saverin may well have paid more tax at expatriation than he would if he sold now. However, in his situation expatriation is probably worth it however low the FB share price goes as it removes a lot of IRS restrictions and paperwork.