title: Truist Financial

text: In 1872, Alpheus Branch and Thomas Jefferson Hadley founded the Branch and Hadley merchant bank in their hometown of Wilson, North Carolina. After many transactions, mostly with local farmers, Branch bought out Hadley's shares in 1887 and renamed the company Branch and Company, Bankers. Also in 1887 the bank moved to its new headquarters on Nash Street in downtown Wilson, North Carolina. Two years later, Branch, his father-in-law Gen. Joshua Barnes, Hadley, and three other men secured a charter from the North Carolina General Assembly to operate the Wilson Banking and Trust Company. After many more name changes, the company finally settled on the name Branch Banking and Trust Company. Branch remained an active member of the company until his death in 1893. The 1903 Branch Banking and Trust Company Building at Wilson was listed on the National Register of Historic Places in 1978.


title: Truist Financial

text: BB&T sold Liberty Bonds during World War I and grew to have more than $4 million in assets by 1923. BB&T Insurance Services was added in 1922 and a mortgage division was added in 1923. Even though banks across the United States failed as a result of the 1929 Stock Market Crash, BB&T survived; it was the only one to do so in the town of Wilson.


title: Truist Financial

text: In 1897 the Bank of Lumberton was started by Angus Mclean in Lumberton, North Carolina, the predecessor of Southern National. The founding board members of the bank were Angus Mclean, Thomas McNeill, R.D. Caswell, C.B. Townsend, S.A. Edmund, R.L. Steele, W.L.F. Steel, T.C. Guthrie, H.B. Jennings. The board was composed of members from Lumberton, Rockingham, North Carolina, and Bennettsville, South Carolina. Thomas McNeill was selected to be the bank's first president. He resigned a year later when he was appointed as a judge. After McNeill resigned Mclean became president. Mclean did not simply view himself as a banker, he wanted to build companies that had a good return on their investment, created jobs, and benefited the communities they operated within. In 1955 Hector MacLean, Angus Mclean's son, was named president. The Bank of Lumberton changed names to Southern National Bank in 1959.


title: Truist Financial

text: In 1979, Carolina State Bank of Gastonia, started in 1971, became part of Southern National. In 1982, Southern National took over Winston-Salem-based Forsyth Bank & Trust, led by Glenn Orr.


title: Truist Financial

text: In 1985, Southern National had assets of $1.5 billion. With the purchase of a former Northwestern Bank branch in Hickory, which had to be sold after the First Union-Northwestern merger, Southern National had 99 branches in 26 counties. In 1986, Southern National Corporation entered South Carolina with the $10 million purchase of Horry County National Bank of Loris. Later that year, Southern National announced the $5.6 million purchase of First Palmetto Bancshares Corp. of Columbia and the $9.75 million purchase of Capital Bank and Trust Co. of Belton. At the time, Southern National was North Carolina's seventh-largest banking company. Also in 1986, Southern National sold its Southern National Mortgage Co. to NCNB for an estimated $7 million. Southern National had not intended to sell the business but NCNB made a good offer and the bank could use the money for its South Carolina purchases. NCNB had exited the mortgage business in 1981 to concentrate on interstate banking, though NCNB bought Bank of North Carolina in 1982 and sold that bank's mortgages to Southern National. In May 1989, Southern National announced its purchase of Allied Bankshares Inc. of Thomson, Georgia. The $59 million deal fell apart but would have been the first acquisition of a Georgia bank by a mid-sized N.C. bank. Another failed deal in 1990 would have given Southern National $1 billion in South Carolina assets and 53 offices in the state. NBSC had $540 million in assets, while Southern National Corp. had $3.4 billion and was N.C.'s fifth largest bank holding company. NBSC shareholders objected to the $53 million deal.


title: Truist Financial

text: In 1990 Hector MacLean retired from the bank. During his presidency the bank changed its name, grew from $3 million in assets to $3.3 billion, and grew to 148 branches. MacLean's successor was Glenn Orr. Early in 1993, Southern National completed its purchase of First Federal Savings Bank in Winston-Salem, putting Southern National behind only Wachovia in Forsyth County deposits. Southern National had $4.5 billion in assets, $3.9 billion of those in North Carolina, and was the state's sixth largest banking company. The company's North Carolina banking operations began moving to Winston-Salem, though Orr and the corporate headquarters stayed in Lumberton. One reason for the move was the 20-story, One Triad Park, which had of space Southern National could move into immediately. One of the other contenders, Greensboro, would not have a new building ready, and the bank would need a temporary home. With Southern National taking on eight floors, the building's name changed to Southern National Financial Center on May 3.


title: Truist Financial

text: Also in 1993, Southern National announced the purchase of Goldsboro-based East Coast Federal Savings Bank, with $256 million in assets, which Orr called "one of the best savings banks in the state." The deal would make Southern National number one in deposits in Fayetteville, the state's fifth-largest banking market. In 1993, Southern National announced the acquisition of First Savings Bank, FSB, headquartered in Greenville, South Carolina. With just over $2 billion in assets, it was the third largest financial institution in South Carolina. Orr along with the BB&T Chairman John Allison helped facilitate the Southern Nation BB&T merger.


title: Truist Financial

text: In 1995, the bank merged with Southern National Bank, another bank with roots in the eastern part of the state. This gave BB&T 437 branches in 220 cities in the Carolinas and Virginia. The merged company became Southern National Corp., but all of its banking subsidiaries took the BB&T name. With $19 billion in assets, BB&T had the most North Carolina deposits and branches of any bank. Southern National head Glenn Orr and new BB&T chairman John Allison said the merger likely created a bank that would be too rich to be taken over by an out-of-state bank. Orr retired once the merger was complete. The headquarters became BB&T Financial Center in Winston-Salem, North Carolina.


title: Truist Financial

text: In 1997, Southern National Corp. took over United Carolina Bank, another eastern North Carolina-based bank, in a $985 million deal announced in November 1996. UCB had $4.5 billion in assets. 400 employees worked in Whiteville but despite losing the headquarters, the town would eventually have 500 BB&T employees working at a 250-employee call center and other operations. Starting September 22, 1997, 91 UCB branches began the process of changing to BB&T, and 67 other branches of the two banks closed starting in October because they were close to other BB&T locations.


title: Truist Financial

text: On May 19, 1997, Southern National Corp. changed its name to BB&T Corp. and its stock symbol SN to BBT.


title: Truist Financial

text: The bank continued to expand nationwide through the 1990s, purchasing Fidelity Financial Bankshares, First Financial of Petersburg, Md., Maryland Federal Bancorp, and Franklin Bancorporation. In 1998, BB&T acquired MainStreet Financial of Martinsville, Va., and Mason-Dixon Bancshares of Westminster, Md., and further expanded into Georgia and West Virginia after purchasing First Liberty of Macon, Ga., and Matewan Bancshares.-


title: Truist Financial

text: In 2000, BB&T purchased One Valley Bancorp, which was itself formed from a combination of community banks throughout West Virginia. This move gave BB&T the largest bank presence in West Virginia. In 2002, BB&T completed its acquisition of MidAmerica Bancorp of Louisville, Ky. (Bank of Louisville) and AREA Bancshares Corporation of Owensboro, Ky. In 2003, BB&T completed its acquisition of First Virginia Banks of Falls Church, Va. In 2005, the bank acquired Main Street Banks of metro Atlanta for $622 million. In 2006, the bank acquired Coastal Federal Bank, based in Myrtle Beach.


title: Truist Financial

text: In late 2008, the bank accepted $3.1 billion in bailout money through the sale of preferred shares to the U.S. Treasury's Troubled Asset Relief Program. In June 2009, the bank repurchased the shares. Also in June 2009, its chairman, John A. Allison IV delivered a keynote address to a meeting of the Competitive Enterprise Institute, where he claimed to show how government regulation caused the financial crisis of 2007–2008. In July 2008, the company acquired Puckett, Scheetz & Hogan. In December 2008, the company acquired J. Rolfe Davis. On August 14, 2009, the bank acquired Colonial Bank after its seizure by the FDIC. This acquisition added more than 340 branches in Alabama, Florida, Georgia, Nevada, and Texas, along with approximately $22 billion in assets. BB&T sold the Nevada branch to U.S. Bancorp in January 2010.


title: Truist Financial

text: The company acquired Atlantic Risk Management. In November 2011, the company acquired Precept, an employee benefits consulting firm. In July 2012, the bank acquired BankAtlantic, and its $2.1 billion in loans and $3.3 billion in deposits. The company also began selling flood insurance online. In December 2013, the bank acquired 21 Citigroup branches in Texas for $36 million, adding $1.2 billion in deposits. In September 2014, the bank acquired 41 more Citigroup branches, adding $2.3 billion in deposits.


title: Truist Financial

text: In June 2015, the bank acquired Bank of Kentucky for $363 million, which added $1.9 billion in assets and gave BB&T a presence in the Northern Kentucky-Cincinnati market and its first branches in Ohio. In August 2015, the bank acquired Susquehanna Bank for $2.5 billion, adding 240 branches and $18.7 billion in assets, and marking the bank's entry into Pennsylvania and New Jersey. In April 2016, the company acquired Swett & Crawford, a wholesale insurance broker. In April 2016, the bank acquired National Penn for $1.8 billion, which added 124 branches in Pennsylvania, New Jersey, and Maryland, $9.6 billion in assets, and $6.7 billion in deposits. On August 29, 2018, BB&T announced as many as 630 employees would move from its former corporate headquarters on West Nash Street in Wilson to a $35 million, 95,000-square-foot facility on Pine Street. On October 16, 2018, BB&T announced plan to move 500 employees into a 100,000-square-foot, $10 million building in Whiteville, N.C.


title: Truist Financial

text: In May 2022, Truist announced the organisation had acquired the 12-person San Francisco based, gamified Finical technology start-up company Long Game Savings inc. The monetary value paid for the company has been left undisclosed.


title: Truist Financial

text: BB&T has been in the insurance business since 1922. In the late '80s and early '90s the division was losing money. In 1990 Henry William and Wade Reece, a BB&T branch manager, met to discuss how to make the business profitable again. In 1995 the insurance services division made 6 acquisitions of insurance companies based across North Carolina. In July 1999 the insurance services division had acquired 24 insurance companies in North Carolina, 15 in Virginia, 3 in South Carolina, and 1 in Georgia. By 2010 BB&T's insurance division had grown to be the sixth largest broker in the US and the seventh largest in the world with $1 billion in annual revenue. The division has completed 60 mergers since 1999. In 2002 CRC was acquired, whose businesses include specialty and high risk clients. TAPCO and Southern Cross were also acquired and merged into CRC. In February 2008, the division acquired Burkey Risk Services. In April 2008 UnionBanc Insurance Services was acquired. In November 2009, the division acquired Oswald Trippe.


title: Truist Financial

text: In September 2011 Liberty Benefit Insurance Services, an agency operating in California, was acquired. In February 2012, the division acquired the life insurance, property, and casualty insurance divisions of Crump Group. In March 2014, the Insurance Services division acquired Woodbury & Co., an insurance broker operating in the Carolinas. In April 2014 Caledonian Insurance Group was, a company which specialized in insurance brokerage services for the aviation industry. In April 2015, BB&T subsidiary CRC Insurance Services acquired the assets of Napco LLC, a broker of catastrophic commercial insurance. In the June 2015 acquisition of Bank of Kentucky part of the deal was also American Coastal Insurance which increased BB&T's ownership in AMRisc. In April 2018 the insurance service division announced it was purchasing Regions Insurance Group which was owned by Regions Financial Corporation and the purchase was completed in July 2018. The business was based in Memphis, Tennessee and had offices in 10 states. This acquisition significantly added the insurance division's retail and whole lines of business. The acquisition provided BB&T Insurance Services with 60,000 new clients in multiple states.


title: Truist Financial

text: In June 2020 BB&T Insurance Holdings rebranded as Truist Insurance Holdings and moved its headquarters to Charlotte, North Carolina inside the Truist Center, Truist's corporate headquarters. Insurance Services has been an important area of growth for Truist, in 2020 it accounted for 10% of Truist's revenue. Kelly King CEO of Truist stated the company's goal is to have the insurance division eventually make up 14% to 15% of Truist's revenue.


title: Truist Financial

text: SunTrust Banks is the combination of three companies, two banks, one based in Georgia and one based in Florida, and an investment company. The three companies are Trust Company of Georgia, Sun Bank, and The Robinson-Humphrey Company.


title: Truist Financial

text: On September 21, 1891 what subsequently became the Trust Company of Georgia was started by John M. Green, Joel Hurt, H. L. Atwater, W. A. Hansell, T. J. Hightower, J. G. Oglesby, J. D. Turner, John B. Daniel, Joseph Hirsch, Leon Lieberman, Louis Wellhouse, A. J. McBride, D. O. Dougherty, W. A. Gregg, W. W. Draper, A. C. Hook, W. T. Ashford, George W. Brooke, C. I. Branan, and C. D. Montgomery. In November 1893, it restructured as a trust company and renamed itself Trust Company of Georgia.


title: Truist Financial

text: The earliest predecessor of Sun Bank was founded in 1911 as The People's National Bank in Orlando, Florida. In 1920, it became the First National Bank. In the early 1930s, during the Great Depression, the First National Bank and Trust Company failed. It was reorganized on Valentine's Day 1934 as the First National Bank at Orlando. In 1973, the bank merged with other Orlando banks to become SunBanks. As of December 31, 1973, it had three bank-related subsidiaries and total assets of $1.713 billion. In 1985 the Trust Company of Georgia and Sun Banks Inc. merge to form SunTrust Banks Inc.


title: Truist Financial

text: The Robinson-Humphrey Company was founded as a municipal bond shop by Roby Robinson in 1894. Robinson and William G. Humphrey, a bond trader from Toledo, Ohio, eventually incorporated The Robinson-Humphrey Co. in 1902. It blossomed into the leading investment banking firm in the South under Chairman Justus Martin Jr., who helped broaden its ties to Atlanta corporations, European clients and the firm's wealthy families who were brokerage clients. Martin was at the helm when Robinson-Humphrey commissioned the building of the bold Atlanta Financial Center in city's tony Buckhead business district in the early 1980s. In 1982, Martin sold Robinson-Humphrey to American Express, which was then run by another Atlanta deal maker and fellow Georgia Tech grad, James Robinson (no relation to Roby Robinson). Under AmEx, the firm operated as part of Shearson Lehman Brothers Inc. In 1993, deal maker Sandy Weill orchestrated a deal for Shearson's retail division, and Robinson-Humphrey was included in the sale, using the Smith Barney unit of Primerica Corp. The company was acquired by SunTrust in 2001. In June 2020 SunTrust Robinson Humphrey and BB&T Capital Markets combined to form the new Truist Securities.


title: Truist Financial

text: On February 7, 2019, It was reported that Winston-Salem-based BB&T and Atlanta-based SunTrust Banks would come together in a merger of equals to create the eighth-largest US bank. It would be the biggest bank deal since the 2007-2009 financial crisis. The bank also announced the move of its headquarters to Charlotte, North Carolina, retaining significant operations in Winston-Salem. It was subsequently announced that Winston-Salem would be the bank's headquarters for community banking, while Atlanta would be the hub for wholesale / retail banking.


title: Truist Financial

text: On June 12, BB&T and SunTrust announced that the merged company would be called "Truist Financial Corporation". This name resulted from research that included hiring Interbrand, seeking opinions of employees of both banks, and focus groups. The new name drew criticism from analysts and customers of both banks on social media.


title: Truist Financial

text: On June 17, Truliant Federal Credit Union of Winston-Salem filed suit claiming "trademark infringement", complaining of potential confusion between the two companies’ respective names, including Truliant products with "Tru" in their names. The parties agreed to dismiss claims on August 5, 2020 and the lawsuit was closed the next day.


title: Truist Financial

text: The merger was completed at midnight December 6, 2019. BB&T CEO Kelly King retained the same position with the new company. Customers of both banks were given free access to all of Truist's ATMs free of charge. The merged bank will continue to operate under the BB&T and SunTrust names until the two banks' computer hardware, software and networking systems are streamlined, a process that could take as long as two years. Due to delays related to the COVID-19 pandemic, Truist announced in April 2021 that core conversion to combine the branches will be performed in early 2022. However, on the day the merger closed, SunTrust Bank merged into Branch Banking & Trust Company, forming Truist Bank as the merged company's legal banking entity.


title: Truist Financial

text: On December 11, 2019, Truist officially exercised its option to purchase Hearst Tower in downtown Charlotte from Cousins Properties. Truist moved its corporate headquarters to Hearst Tower, which was renamed to Truist Center. Truist had taken over of total. The bank announced the deal was completed March 31, 2020. However, due to the COVID-19 pandemic, further actions will be delayed.


title: Truist Financial

text: Truist unveiled its logo in January 2020, with two Ts representing touch and technology, and a shade of purple combining the blue of SunTrust and the burgundy of BB&T. In November 2020, the bank used helicopters to lift up four signs to the top of the former Hearst Tower. The "Truist" wordmark appears on the North Tryon Street and North College Street sides of the building, while the other two sides displayed the Truist logo. This signage has caused a lot controversy, even leading the building's original architect to refer to the signage as vandalism.


title: Truist Financial

text: In February 2020, Truist announced it would be launching a nonprofit foundation called the Truist Foundation.


title: Truist Financial

text: In March 2020, Truist announced it would vacate its former headquarters building in Winston-Salem except for a branch office and would move employees in its community/retail hub to other locations in the city, including the Park Building on Cherry Street and two locations on Stratford Road.


title: Truist Financial

text: The merger was estimated to cost $4 billion. Part of these costs would be severance for workers laid off, conversion costs, marketing and professional fees. However, through the merger the bank estimates that $1.6 billion in net cost savings will be achieved by the end of 2022. Part of this savings would be fewer branches. Truist intended to close 800 branches by the first quarter of 2022, and office consolidation would reduce space by 4.8 million square feet.


title: Truist Financial

text: On September 5, 2021, former SunTrust Banks CEO Bill Rogers became chief executive officer of Truist Financial Corporation.


title: Truist Financial

text: Truist said it had completed changing signs on branches February 22, 2022. At that time former SunTrust customers had difficulty using debit cards.


title: Truist Financial

text: In 2020, Truist Financial acknowledged and apologized for the company's historical connections to slavery. Kelly King, chairman and chief executive of Truist, issued an employee memo addressing BB&T's slavery ties, but did not mention BB&T's founders Alpheus Branch and Thomas Hadley by name. Prior to the Civil War, Alpheus Branch's father Samuel owned 58 slaves. Thomas Hadley's father owned 37 slaves. The memo stated that "we must consider our own past and acknowledge the role our heritage companies played over 100 years ago to perpetuate the atrocity of slavery and the repression of enslaved people, leading to systemic disadvantages their descendants have endured for generations...We deeply regret and denounce these shameful aspects of our history, both known and unknown." According to the book "Genealogy of American Finance", the economic roots of BB&T can be traced back to 1805, even though BB&T was founded in 1872, nearly a decade after slavery was abolished. Both founders of the bank served in the Confederate Army.


title: Truist Financial

text: On December 10, 2020 Truist Insurance Holdings announced it will acquire 5 companies in the fourth quarter. Those include: W. Brown & Associates Property & Casualty, Specialty Risk Associates, Program Insurance Management of Sarasota, Wellington Risk Holdings Inc. and Fidelis Group Holdings. These companies will add $100 million in revenue.


title: Truist Financial

text: In May 2021 Truist Insurance Holdings announced it will acquire Constellation Affiliated Partners in the third quarter. The insurance division plans to keep Constellation Affiliated Partners 475 employees and merge them into CRC. The acquisition will add $160 million in revenue to Truist Insurance Holdings current revenue of $2.3 billion. Truist Insurance has three main segments: retail, insurance premium finance and wholesale. John Howard, CEO of Truist Insurance, stated this about the division's approach "We are normally working on acquisition opportunities. We're in an industry that is consolidating, and we have a really good track record, I really think diversification is attractive, and we're already the most diversified insurance broker, so I want to continue to build on that. And for Truist overall, we provide diversification away from...credit businesses, so that we perform well throughout a variety of market cycles."


title: Truist Financial

text: On August 11, 2021 Truist announced it is acquiring Service Finance Co. for $2 billion. Service Finance provides point-of-sale financing 14,000 dealers and contractors for home improvement projects. Truist already has a point-of-sale financing business that includes Sheffield Financial, which provides financing for power equipment, power sports, and trailers.


title: Truist Financial

text: On March 3, 2022 Truist Insurance Holdings completed the acquisition of Kensington Vanguard National Land Services (KV). Kensington Vanguard National Land Services is one of the nation's largest independent national title companies. Truist's existing title business BridgeTrust Title Group will integrated into KV. The combined organized of BridgeTrust Title Group and KV along with Truist's premium business, AFCO, will all combine to become a new Truist Insurance Holdings division.


title: Truist Financial

text: On May 3, 2022 Truist announced it has acquired Long Game, a 12 person fintech startup that has a gamified finance mobile app. The startup is a private company based in San Francisco. It was founded in 2015 by co-founder and CEO Lindsay Holden. Ms. Holden will continue to lead the team after the integration into Truist. In October 2022 Truist announced that Truist Foundry has been formed out of the original Long Game team plus 30 engineers. The purpose of the innovation group will be to build new offerings in emerging product categories. Lindsay Holden, former CEO of Long Game, will be the head of the group. Truist Foundry will have their office in San Francisco with engineers all over the US.


title: Truist Financial

text: On August 10, 2022 Truist Insurance Holdings announced the purchase of BenefitMall, the nation's largest benefits wholesale agency. The company will be integrated into the CRC Group within Truist Insurance Holdings. The cost of the acquisition was not announced. BenefitMall is expected to add $150 million of annual revenue.


title: Truist Financial

text: On August 22, 2022 Truist announced the bank is purchasing the Zaloni Arena platform which has been created by Durham based firm Zaloni. Truist believes this software will “accelerate its data governance, metadata management, advanced analytics, and artificial intelligence and machine learning (AI/ML) programs while driving investments in data talent ...," according to a press release. The software is centered around data lakes that allowsfor the collect of data from multiple sources such as structured data, data from sensors, and data from social media. The company's 20 employees will be joining Truist's Enterprise Data Office and the team will be based in Raleigh, North Carolina.


title: Truist Financial

text: On September 6, 2022, Truist Insurance Holdings announced the $3.4 billion purchase of BankDirect Capital Finance from Texas Capital Bancshares Inc., the financial services company's first deal in the life insurance improvement industry. This was the largest deal ever for the former BB&T other than the merger which created Truist. BankDirect Capital Finance is based in Illinois, it has 122 employees across 5 offices. The deal is expected to close in the 4th quarter. Mike Maguire, company CFO, stated this about the deal “Strategically, BankDirect effectively doubles our premium finance business, broadens our capabilities to include life insurance and expands our West Coast presence. … We estimate Truist Insurance Holdings will be the number two premium finance player in the market after this deal closes later this quarter”.


title: Truist Financial

text: In the last 7 years, 2016 to October 2022 Truist Insurance Holdings has made 11 insurance brokerage acquisitions, with its sale of WBAIS Inc. to Sompo International Holdings Ltd. in December 2020 it has 10 net acquisitions. According to S&P Market Intelligence this makes the company the second most active US banking acquirer of insurance brokerages during this period. The first place bank was Boston based Eastern Bankshares Inc..


title: Triple Crown of Acting

text: The Triple Crown of Acting is a term used in the American entertainment industry to describe actors who have won a competitive Academy Award, Emmy Award, and Tony Award in the acting categories, the highest accolades recognized in American film, television, and theater, respectively. Its term is related to other competitive areas, such as the Triple Crown of horse racing.


title: Triple Crown of Acting

text: Helen Hayes became the first actor to do so with her Emmy Award on February 5, 1953. Less than two months later, Thomas Mitchell became the first man to do so when he received a Tony Award on March 29, 1953. Hayes and Rita Moreno are the only Triple Crown winners in competitive acting categories who have also won a Grammy Award to complete the EGOT (Emmy, Grammy, Oscar, Tony).


title: Triple Crown of Acting

text: Winners of the Triple Crown of Acting who are still alive are: Rita Moreno, Jeremy Irons, Vanessa Redgrave, Maggie Smith, Helen Mirren, Al Pacino, Frances McDormand, Jessica Lange, Geoffrey Rush, Ellen Burstyn, Glenda Jackson and Viola Davis.


title: Triple Crown of Acting

text: The British entertainment industry also has a Triple Crown of its own, consisting of the BAFTA Film Awards, the BAFTA Television Awards and the Laurence Olivier Awards. The eight actors who have completed the British Triple Crown in competitive acting categories are Judi Dench, Virginia McKenna, Peggy Ashcroft, Nigel Hawthorne, Albert Finney, Julie Walters, Helen Mirren, and Mark Rylance. Only Mirren has completed both the American and British Triple Crowns.


title: Triple Crown of Acting

text: Years given are the years of the respective ceremonies. Performers are listed in order of completing the Triple Crown.


title: Triple Crown of Acting

text: American actress Helen Hayes (1900–1993) was the first performer to achieve the triple crown of acting, doing so in 1953. Hayes was a 9-time Emmy (1), 3-time Tony (2), and 2-time Oscar (2) nominee, for a total of 14 TC nominations. She won two Oscars, two Tonys and an Emmy for a total of five competitive triple crown awards. She also won a Grammy in 1977 for Best Spoken Word Recording to complete the EGOT, for competitive Emmy, Grammy, Oscar and Tony wins. Hayes is one of only two Triple Crown winners (along with Rita Moreno) to have achieved the EGOT.


title: Triple Crown of Acting

text: American actor Thomas Mitchell (1892–1962) completed the triple crown in 1953, two months after Helen Hayes. He was a 3-time Emmy (1), 2-time Oscar (1), and 1-time Tony (1) nominee, for a total of six TC nominations. Mitchell won three awards.


title: Triple Crown of Acting

text: Swedish actress Ingrid Bergman (1915–1982) completed the triple crown in 1960. She was a 7-time Oscar (3), 3-time Emmy (2), and 1-time Tony (1) nominee, for a total of 11 TC nominations. Bergman won six awards.


title: Triple Crown of Acting

text: American actress Shirley Booth (1898–1992) completed the triple crown in 1962. She was a 4-time Emmy (2), 3-time Tony (3), and 1-time Oscar (1) nominee, for a total of eight TC nominations. Booth won six awards.


title: Triple Crown of Acting

text: American actor Melvyn Douglas (1901–1981) completed the triple crown in 1968. He was a 3-time Oscar (2), 2-time Emmy (1), and 1-time Tony (1) nominee, for a total of six TC nominations. Douglas won four awards.


title: Triple Crown of Acting

text: English actor Paul Scofield (1922–2008) completed the triple crown in 1969. He was a 2-time Oscar (1), 1-time Emmy (1), and 1-time Tony (1) nominee, for a total of four TC nominations. Scofield won three awards. His seven-year completion is the fastest of any triple crown recipient.


title: Triple Crown of Acting

text: American actor Jack Albertson (1907–1981) completed the triple crown in 1975. He was a 5-time Emmy (2), 2-time Tony (1), and 1-time Oscar (1) nominee, for a total of eight TC nominations. Albertson won four awards.


title: Triple Crown of Acting

text: Puerto Rican actress Rita Moreno (born 1931) completed the triple crown in 1977. She is a 6-time Emmy (2), 1-time Oscar (1), and 1-time Tony (1) nominee, for a total of eight TC nominations. Her Emmy win saw her complete the EGOT for competitive Emmy, Grammy, Oscar and Tony wins. Her Grammy win was in 1972 in the Best Recording for Children category. Moreno is the first Hispanic actor to win the Triple Crown and is one of only two Triple Crown winners who have also achieved the EGOT.


title: Triple Crown of Acting

text: American actress Maureen Stapleton (1925–2006) completed the triple crown in 1981. She was a 7-time Emmy (1), 6-time Tony (2), and 4-time Oscar (1) nominee, for a total of 17 nominations. Stapleton won four awards.


title: Triple Crown of Acting

text: American actor Jason Robards (1922–2000) completed the triple crown in 1988. He was an 8-time Tony (1), 5-time Emmy (1), and 3-time Oscar (2) nominee, for a total of 16 TC nominations. Robards won four awards.


title: Triple Crown of Acting

text: British-American actress Jessica Tandy (1909–1994) completed the triple crown in 1989. She was a 5-time Tony (3), 3-time Emmy (1), and 2-time Oscar nominee (1), for a total of 10 TC nominations. Tandy won five awards.


title: Triple Crown of Acting

text: British actor Jeremy Irons (born 1948) completed the triple crown in 1997. He is a 3-time acting Emmy (2), 1-time Oscar (1), and 1-time Tony (1) nominee, for a total of five TC nominations. Irons has won four TC awards.


title: Triple Crown of Acting

text: American actress Anne Bancroft (1931–2005) completed the triple crown in 1999. She was a 6-time (1) acting Emmy, 5-time Oscar (1), and 3-time Tony (2) nominee, for a total of 14 TC nominations. Bancroft won four triple crown awards.


title: Triple Crown of Acting

text: British actress Vanessa Redgrave (born 1937) completed the triple crown in 2003. She is a 6-time Oscar (1), 6-time Emmy (2), and 3-time Tony (1) nominee, for a total of 15 TC nominations. Redgrave has won four awards.


title: Triple Crown of Acting

text: British actress Maggie Smith (born 1934) completed the triple crown in 2003. She is a 9-time Emmy (4), 6-time Oscar (2), and 3-time Tony (1) nominee, for a total of 18 TC nominations. Smith is the first and only Triple Crown winner to win seven awards.


title: Triple Crown of Acting

text: American actor Al Pacino (born 1940) completed the triple crown in 2004. He is a 9-time Oscar (1), 3-time Emmy (2), and 3-time Tony (2) nominee, for a total of 15 TC nominations. Pacino has won five awards.


title: Triple Crown of Acting

text: Australian actor Geoffrey Rush (born 1951) completed the triple crown in 2009. He is a 4-time Oscar (1), 2-time Emmy (1), and 1-time Tony (1) nominee, for a total of seven TC nominations. Rush has won three awards.


title: Triple Crown of Acting

text: American actress Ellen Burstyn (born 1932) completed the triple crown in 2009. She is an 8-time Emmy (2), 6-time Oscar (1), and 1-time Tony (1) nominee, for a total of 15 TC nominations. Burstyn has won four awards.


title: Triple Crown of Acting

text: Canadian actor Christopher Plummer (1929–2021) completed the triple crown in 2011. He was a 7-time Emmy (2), 7-time Tony (2), and 3-time Oscar (1) nominee, for a total of 17 TC nominations. Plummer won five awards.


title: Triple Crown of Acting

text: British actress Helen Mirren (born 1945) completed the triple crown in 2015. She is an 11-time Emmy (4), 4-time Oscar (1), and 3-time Tony (1) nominee, for a total of 18 TC nominations. Mirren has won six awards.


title: Triple Crown of Acting

text: Helen Mirren is the only person to have also won the British Triple Crown of Acting by being awarded the three equivalent honours in the British entertainment industry: a BAFTA Film Award, a BAFTA Television Award and a Laurence Olivier Award.


title: Triple Crown of Acting

text: American actress Frances McDormand (born 1957) completed the triple crown in 2015. She is a 6-time acting Oscar (3), 2-time Tony (1), and 2-time acting Emmy (1) nominee, for a total of 10 TC nominations. McDormand has won five awards.


title: Triple Crown of Acting

text: American actress Jessica Lange (born 1949) completed the triple crown in 2016. She is a 10-time Emmy (3), 6-time Oscar (2), and 1-time Tony (1) nominee, for a total of 17 TC nominations. Lange has won six awards.


title: Triple Crown of Acting

text: American actress Viola Davis (born 1965) completed the triple crown in 2016. She is the first African American actor to win the triple crown, and is also currently the youngest. She is a 4-time Oscar (1), 3-time Tony (2), and 5-time Emmy (1) nominee, for a total of 12 TC nominations. Davis has won four awards.


title: Triple Crown of Acting

text: British actress Glenda Jackson (born 1936) completed the triple crown in 2018. She is a 5-time Tony (1), 5-time Emmy (3), and 4-time Oscar (2) nominee, for a total of 14 TC nominations. Jackson has won six awards.


title: Triple Crown of Acting

text: The following people have each won two out of the three major entertainment awards that honour acting in competitive categories.


title: Triple Crown of Acting

text: The following people have not won all three awards in competitive acting categories, but have received at least one nomination for each of them:


title: Triple Crown of Acting

text: The British entertainment industry has a Triple Crown of its own, consisting of the BAFTA Film Awards, the BAFTA Television Awards and the Laurence Olivier Awards. Eight actors have completed the British Triple Crown: Judi Dench, Virginia McKenna, Peggy Ashcroft, Nigel Hawthorne, Albert Finney, Julie Walters, Helen Mirren, and Mark Rylance. Only Mirren has completed both the American and British Triple Crowns.


title: Triple Crown of Acting

text: Other actors have won all of the awards, but not in competitive acting categories. Anthony Hopkins has BAFTAs in both categories but only an Olivier Award for "Outstanding Achievement" (he was nominated as Best Actor for the same show, but lost). Maggie Smith has several Film BAFTAs but only non-competitive awards for BAFTA Television and Olivier. There had been confusion about whether or not Ashcroft qualifies for the British Triple Crown in competitive categories because her winning the Actress of the Year in a New Play Olivier Award for Old World in the inaugural year of the Olivier Awards in 1976 had been overlooked.


title: Triple Crown of Acting

text: Other winners include actors Alan Bennett and Kenneth Branagh, but some of their awards weren't for acting categories.


title: Triple Crown of Acting

text: British actress Judi Dench (born 1934) completed the triple crown in 1977, becoming the first person to complete the British triple crown. She completed her second triple crown in 1986, her third triple crown in 1988, and her fourth in 2001. She is a 12-time BAFTA TV (4), 15-time BAFTA Film (6), and 15-time Olivier (7) nominee, for a total of 42 TC nominations. Dench has won seventeen awards.


title: Triple Crown of Acting

text: Dench is the only actor to complete multiple triple crowns of acting, on either the American or British side, and has completed four. She is the only person to have won more than 7 triple crown awards, on either the British or American side. She also holds the records (though tied) for most BAFTA TV nominations, most BAFTA Film nominations, and most BAFTA Film awards.


title: Triple Crown of Acting

text: Dench has also won an Academy Award (1998 for "Shakespeare in Love") and a Tony Award (1999 for "Amy's View"), but has yet to win an Emmy Award (after three nominations) to complete the American triple crown.


title: Triple Crown of Acting

text: British actress Virginia McKenna (born 1931) completed the triple crown in 1979. McKenna has won three awards.


title: Triple Crown of Acting

text: British actress Peggy Ashcroft (1907 - 1991) completed the triple crown in 1986. She won one competitive Olivier Award, two BAFTA TV Awards and one BAFTA Film Award. Ashcroft won four awards over a period of ten years.


title: Triple Crown of Acting

text: British actor Nigel Hawthorne (1929-2001) completed the triple crown in 1995. He is a 5-time BAFTA TV (5), 1-time BAFTA Film (1), and 2-time Olivier (1) nominee, for a total of 8 TC nominations. Hawthorne has won seven awards.


title: Triple Crown of Acting

text: Hawthorne has also won an Academy Award (1995 for "The Madness of King George") and a Tony Award (1991 for "Shadowlands"), but never won an Emmy Award (or even received a nomination) to complete the American triple crown.


title: Triple Crown of Acting

text: British actress Julie Walters (born 1950) completed the triple crown in 2002. She is a 7-time BAFTA TV (4), 6-time BAFTA Film (2), and 2-time Olivier (1) nominee, for a total of 11 TC nominations. Walters has won seven awards. It took her eighteen years to complete the British Triple Crown.


title: Triple Crown of Acting

text: British actor Albert Finney (1936-2019) completed the triple crown in 2003. He is a 4-time BAFTA TV (1), 9-time BAFTA Film (1), and 2-time Olivier (1) nominee, for a total of 15 TC nominations. Finney has won three awards.


title: Triple Crown of Acting

text: Finney has also won an Emmy Award (2003 for "The Gathering Storm") and two Tony Awards, but never won an Academy Award (after 5 nominations) to complete the American triple crown.


title: Triple Crown of Acting

text: British actress Helen Mirren (born 1945) completed the triple crown in 2013. She is a 6-time BAFTA TV (3), 5-time BAFTA Film (1), and 4-time Olivier (1) nominee, for a total of 15 TC nominations. Mirren has won five awards. It took her twenty-one years to complete the British Triple Crown.


title: Triple Crown of Acting

text: Helen Mirren is the only person to have also won the American Triple Crown of Acting by being awarded the three equivalent honors in the American entertainment industry: an Academy Award, a Primetime Emmy Award, and a Tony Award.


title: Triple Crown of Acting

text: British actor Mark Rylance (born 1960) completed the triple crown in 2015. He is a 2-time BAFTA TV (2), 1-time BAFTA Film (1), and 8-time Olivier (2) nominee, for a total of 11 TC nominations. Rylance has won five awards.


title: Triple Crown of Acting

text: Rylance has also won an Academy Award (2015 for "Bridge of Spies") and three Tony Awards, but has yet to win an Emmy Award (after one nomination) to complete the American triple crown.


title: Comedy Central Roast

text: Comedy Central Roast is a series of celebrity roast specials that air on the American television channel Comedy Central. The first official "Comedy Central Roast" premiered on August 10, 2003. On average one or two roasts air every year. There are eight to ten people invited who roast each other before finally roasting the title subject of each show. As of 2019, seventeen roasts have aired. Targets of roasts have included musicians, actors and comedians. Since 2010, Comedy Central affiliates outside the United States have occasionally produced their own roasts; twelve such roasts have aired so far, in five countries.


title: Comedy Central Roast

text: Between 1998 and 2002, the American television channel Comedy Central produced and televised the annual roasts of the New York Friars Club, which have been conducted since 1950.


title: Comedy Central Roast

text: After the original five-year agreement expired, the network began producing its own roasts in the same spirit. The first, featuring roastee Denis Leary (and produced by Leary's production company, Apostle), aired on August 10, 2003, and was the most watched program in the channel's history, excluding episodes of "South Park".


title: Comedy Central Roast

text: Some roastees have stated that certain topics are off limits. Pamela Anderson, for example, prohibited jokes about her Hepatitis C infection. Joan Rivers disallowed jokes about her daughter Melissa, William Shatner asked that the death of his wife not be mentioned, and Donald Trump prohibited jokes about him not being as wealthy as he claims he is. Others, like David Hasselhoff, have imposed no limits on the topics. Although Charlie Sheen initially agreed to no restrictions on his roast, he later said during an interview with Jay Leno that he requested jokes about his mother be edited out of the broadcast.


title: Comedy Central Roast

text: During Sheen's roast, Steve-O made the joke "The last time this many nobodies were at a roast, at least Great White was playing". This was a reference to The Station nightclub fire in West Warwick, Rhode Island that killed 100 people on February 20, 2003. It was removed from broadcast on Steve-O's request.


title: Comedy Central Roast

text: During Denis Leary's roast, Lenny Clarke, a friend of Leary's, said there was a carton of cigarettes backstage from Bill Hicks with the message, "Wish I had gotten these to you sooner." This joke was cut from the final broadcast. During Roseanne Barr's roast, Jeff Ross compared fellow roaster Seth Green to James Holmes, the mass murderer responsible for the 2012 Aurora, Colorado shooting. The joke was not in the broadcast program.


title: Comedy Central Roast

text: The table below features any roasters who have appeared on multiple "Comedy Central Roasts". As of the Alec Baldwin roast, the most frequent roaster has been Jeff Ross, who has appeared in all but the first two roasts, for a total of 15, and has yet to be a roastmaster. Greg Giraldo has the second-most appearances, with a total of eight roasts from 2005 until his death in 2010 (nine including the 2002 New York Friars Club roast of Chevy Chase). , Seth MacFarlane has served as roastmaster three times, making him the most used roastmaster.


title: Comedy Central Roast

text: The following table features the venues where multiple "Comedy Central Roasts" were filmed. As of the Alec Baldwin roast, the Sony Pictures Studios in Culver City, California has hosted the most roasts, namely the roasts of Pamela Anderson, David Hasselhoff, Charlie Sheen, Justin Bieber, and Rob Lowe.


title: Comedy Central Roast

text: In 2008, a roast for the musician Willie Nelson was planned to coincide with the release of his box set, "One Hell of a Ride", but was ultimately cancelled, according to Jeff Ross.


title: Comedy Central Roast

text: A roast for the musician Kid Rock was announced in November 2010 and scheduled for January 2011, but was later replaced by the Donald Trump roast. Rock's roast was rescheduled for August 2011, but was replaced again, this time by Charlie Sheen's roast. Kid Rock agreed to doing the roast if it were filmed in his hometown of Detroit, Michigan, a condition that Comedy Central refused.


title: Punjab National Bank

text: Punjab National Bank (abbreviated as PNB) is an Indian public sector bank headquartered in Delhi. The bank was founded in May 1894 and is the second largest government-owned bank in India, both in terms of its business volumes and its network. The bank has over 180 million customers, 12,248 branches, and 13,000+ ATMs.


title: Punjab National Bank

text: PNB has a banking subsidiary in the UK (PNB International Bank, with seven branches in the UK), as well as branches in Hong Kong, Kowloon, Dubai, and Kabul. It has representative offices in Almaty (Kazakhstan), Dubai (United Arab Emirates), Shanghai (China), Oslo (Norway), and Sydney (Australia). In Bhutan, it owns 51% of Druk PNB Bank, which has five branches. In Nepal, PNB owns 20% of Everest Bank, which has 50 branches. PNB also owns 41.64% of JSC (SB) PNB Bank in Kazakhstan, which has four branches.


title: Punjab National Bank

text: Punjab National Bank is a PSU working under the government of India regulated by the Reserve Bank of India Act, 1934 and the Banking Regulation Act, 1949. It was registered on 19 May 1894 under the Indian Companies Act, with its office in Anarkali Bazaar, in pre-independent India (present-day Pakistan). The founding board was drawn from different parts of India professing different faiths and of varying backgrounds, with the common objective of creating a truly national bank that would further the economic interest of the country. PNB's founders included several leaders of the Swadeshi movement such as Dyal Singh Majithia and Lala Harkishen Lal, Lala Lalchand, Kali Prosanna Roy, E. C. Jessawala, Prabhu Dayal, Bakshi Jaishi Ram, and Lala Dholan Dass. Lala Lajpat Rai was actively associated with the management of the Bank in its early years. The board first met on 23 May 1894. The bank opened for business on 12 April 1895 in Lahore.


title: Punjab National Bank

text: PNB is the first Indian bank to have been started solely with Indian capital that survives to the present earlier Oudh Commercial Bank was established in 1881, but failed in 1958.


title: Punjab National Bank

text: Mahatma Gandhi, Jawaharlal Nehru, Lal Bahadur Shastri, Indira Gandhi and the Jalianwala Bagh Committee have held PNB accounts.


title: Punjab National Bank

text: In 1900 PNB established its first branch outside Lahore in India. Branches in Karachi and Peshawar followed. The next major event occurred in 1940 when PNB absorbed Bhagwan (or Bhugwan) Dass Bank, which had its head office in Dehra.


title: Punjab National Bank

text: At the Partition of India and the creation of Pakistan, PNB lost its premises in Lahore, but continued to operate in Pakistan. Partition forced PNB to close 92 offices in West Pakistan, one-third of its total number of branches, and which held 40% of the total deposits. PNB still maintained a few caretaker branches. On 31 March 1947, even before Partition, PNB had decided to leave Lahore and transfer its registered office to India; it received permission from the Lahore High Court on 20 June 1947, at which time it established a new head office at Under Hill Road, Civil Lines in New Delhi. Lala Yodh Raj was the Chairman of the Bank.


title: Punjab National Bank

text: In 1951, PNB acquired the 39 branches of Bharat Bank (est. 1942). Bharat Bank became Bharat Nidhi Ltd. In 1960, PNB again shifted its head office, this time from Calcutta to Delhi. In 1961, PNB acquired Universal Bank of India, which Ramakrishna Jain had established in 1938 in Dalmianagar, Bihar. PNB also amalgamated Indo Commercial Bank (est. 1932 by S. N. N. Sankaralinga Iyer) in a rescue. In 1963, The Burmese revolutionary government nationalised PNB's branch in Rangoon (now Yangon). This became People's Bank No. 7. After the Indo-Pak war of 1965, the government of Pakistan seized all the offices in Pakistan of Indian banks in September 1965. PNB also had one or more branches in East Pakistan (now Bangladesh).


title: Punjab National Bank

text: The government of India (GOI) nationalised PNB and 13 other major commercial banks, on 19 July 1969. In 1976 or 1978, PNB opened a branch in London. some ten years later, in 1986, the Reserve Bank of India required PNB to transfer its London branch to State Bank of India after the branch was involved in a fraud scandal. That same year, 1986, PNB acquired Hindustan Commercial Bank (est. 1943) in a rescue. The acquisition added Hindustan's 142 branches to PNB's network. In 1993, PNB acquired New Bank of India, which the GOI had nationalised in 1980. In 1998 PNB set up a representative office in Almaty, Kazakhstan.


title: Punjab National Bank

text: In 2003 PNB took over Nedungadi Bank, the oldest private sector bank in Kerala. At the time of the merger with PNB, Nedungadi Bank's shares had zero value, with the result that its shareholders received no payment for their shares. PNB also opened a representative office in London. In 2004, PNB established a branch in Kabul, Afghanistan, a representative office in Shanghai, and another in Dubai. PNB also established an alliance with Everest Bank in Nepal that permits migrants to transfer funds easily between India and Everest Bank's 12 branches in Nepal. Currently, PNB owns 20% of Everest Bank. Two years later, PNB established PNBIL – Punjab National Bank (International) – in the UK, with two offices, one in London, and one in Southall. Since then it has opened more branches, this time in Leicester, Birmingham, Ilford, Wembley, and Wolverhampton. PNB also opened a branch in Hong Kong. In January 2009, PNB established a representative office in Oslo, Norway. PNB hopes to upgrade this to a branch in due course. In January 2010, PNB established a subsidiary in Bhutan. PNB owns 51% of Druk PNB Bank, which has branches in Thimphu, Phuntsholing, and Wangdue. Local investors own the remaining shares. Then on 1 May, PNB opened its branch in Dubai's financial center. PNB purchased a small minority stake in Kazakhstan-based JSC Danabank established on 20 October 1992 in Pavlodar. Within the year PNB increased its ownership till 84% of what has become JSC (SB) PNB, with its share currently decreased to 49%. The associate in Kazakhstan now called JSC Tengri Bank has branches in Almaty, Nur-Sultan, Karaganda, Pavlodar and Shymkent. September 2011: PNB opened a representative office in Sydney, Australia. December 2012: PNB signed an agreement with US based life Insurance company MetLife to acquire a 30% stake in MetLife's Indian affiliate MetLife India Limited. The company would be renamed PNB MetLife India Limited and PNB would sell MetLife's products in its branches.


title: Punjab National Bank

text: PNB disclosed in February 2018 that it detected fraudulent transactions of up to $1.77 billion at just one of its branches.


title: Punjab National Bank

text: On 30 August 2019, Finance Minister Nirmala Sitharaman announced that the Oriental Bank of Commerce and United Bank of India would be merged with Punjab National Bank. The proposed merger would make Punjab National Bank the second largest public sector bank in the country with assets of and 11,437 branches. The Union Cabinet approved the merger on 4 March 2020. PNB announced that its board had approved the merger ratios the next day. Shareholders of Oriental Bank of Commerce and United Bank will receive 1,150 shares and 121 shares of PNB, respectively, for every 1,000 shares of they hold. On 1 April 2020, the merger came into effect. Post-merger, all customers of other two merging banks are now treated as the customers of PNB.


title: Punjab National Bank

text: In September 2022, Punjab National Bank launches WhatsApp banking for customers and non-customers. At present, it said, PNB would be offering non-financial services such as balance inquiry, last five transactions, stop cheque, request cheque book to its account holders through the WhatsApp banking service.


title: Punjab National Bank

text: Other informative services that would be provided to both account and non-account holders include online account opening, enquire bank deposit/loan products, digital products, NRI services, locate branch/atm, opt-in, opt-out options.


title: Punjab National Bank

text: The WhatsApp banking service will be available 24x7, including holidays, on both android and iOS-based mobile phones.


title: Punjab National Bank

text: PNB's equity shares are listed on Bombay Stock Exchange and the National Stock Exchange of India. It is a constituent of the CNX Nifty at the NSE. , the shareholding structure of the bank is as follows.


title: Punjab National Bank

text: As on 31 March 2019, the bank had 70,810 employees. As of 31 March 2019, it also had 1,722 employees with disabilities on the same date (2.43%). The average age of bank employees on the same date was 39 years. The bank reported the business of 11.65 crores per employee and net profit of 8.06 lakhs per employee during the FY 2012–13. The company incurred 5,751 crores towards employee benefit expenses during the same financial year.


title: Punjab National Bank

text: The bank incurred on corporate social responsibility activities like medical camps, farmer training, tree plantations, blood donation camps etc. during the FY 2012–13.


title: Punjab National Bank

text: For the financial year 2018–2019, PNB incurred a sum of on CSR initiatives. Among many initiatives, one such effort is PNB Ladli, which started in 2014. The scheme initiated to promote education among girls of Rural / Semi-urban areas.


title: Punjab National Bank

text: During the year 2018–19, PNB has also taken the initiative for donations to CM relief fund for Kerala and Kumbh Mela.


title: Punjab National Bank

text: To Help young talents in India the bank also initiated PNB Hockey Academy, one of the major efforts towards supporting the national games.


title: Google Flights

text: Google Flights is an online flight booking search service which facilitates the purchase of airline tickets through third-party suppliers. It was launched by Google in 2011 following a buyout. It is now part of Google Travel.


title: Google Flights

text: In April 2011, the United States Department of Justice Antitrust Division approved Google's $700 million purchase of ITA Software. On September 13, 2011 Google launched Google Flights, which used algorithms gained from this purchase.


title: Google Flights

text: An innovation of Google Flights is that it allows open-ended searches based on criteria other than the destination; for example, a user may search for flights within a range of times and a budget and be offered various destination choices. Alternatively, a user can select a destination, and Google Flights will calculate every price for each day of the next 12 months, visualized in a graph or table. This allows users to easily spot the cheapest date to fly to the destination.


title: Google Flights

text: Google Flights also enables its users to calculate the climate impact of their flight, but in July 2022, this tool changed the way of calculating the climate impact of flights. All the global warming impacts of flying except the CO2 emission were excluded from the calculation, halving the calculated climate impact of each flight. This move faced a backlash from environmental activists and the scientific community.


title: Google Flights

text: Shortly after the site launched, Expedia testified to the Senate Judiciary Antitrust Subcommittee that Google failed to keep a promise to rank Google Flight listings below the listings of competitors in a Google search.


title: Multiple citizenship

text: Multiple/dual citizenship (or multiple/dual nationality) is a legal status in which a person is concurrently regarded as a national or citizen of more than one country under the laws of those countries. Conceptually, citizenship is focused on the internal political life of the country and nationality is a matter of international dealings. There is no international convention which determines the nationality or citizenship status of a person. This is defined exclusively by national laws, which can vary and conflict with each other. Multiple citizenship arises because different countries use different, and not necessarily mutually exclusive, criteria for citizenship. Colloquially, people may "hold" multiple citizenship but, technically, each nation makes a claim that a particular person is considered its national.


title: Multiple citizenship

text: A person holding multiple citizenship is, generally, entitled to the rights of citizenship in each country whose citizenship they are holding (such as right to a passport, right to enter the country, right to work, right to own property, right to vote, etc.), but may also be subject to obligations of citizenship (such as a potential obligation for national service, becoming subject to taxation on worldwide income, etc.).


title: Multiple citizenship

text: Some countries do not permit dual citizenship or only do in certain cases (e.g. inheriting multiple nationalities at birth). This may be by requiring an applicant for naturalization to renounce all existing citizenship, or by withdrawing its citizenship from someone who voluntarily acquires another citizenship, or by other devices. Some countries permit a renunciation of citizenship, while others do not. Some countries permit a general dual citizenship while others permit dual citizenship but only of a limited number of countries.


title: Multiple citizenship

text: A country that allows dual citizenship may still not recognize the other citizenship of its nationals within its own territory (for example, in relation to entry into the country, national service, duty to vote, etc.). Similarly, it may not permit consular access by another country for a person who is also its national. Some countries prohibit dual citizenship holders from serving in their armed forces or on police forces or holding certain public offices.


title: Multiple citizenship

text: Up until the late 19th century, nations often decided whom they claimed as their citizens or subjects, and did not recognize any other nationalities they held. Many states did not recognize the right of their citizens to renounce their citizenship without permission, due to policies that originated with the feudal theory of perpetual allegiance to the sovereign. This meant that people could hold multiple citizenships, with none of their nations recognizing any other of their citizenships. Until the early modern era, when levels of migration were insignificant, this was not a serious issue. However, when non-trivial levels of migration began, this state of affairs sometimes led to international incidents, with countries of origin refusing to recognize the new nationalities of natives who had migrated, and when possible, conscripting natives who had naturalized as citizens of another country into military service. The most notable example was the War of 1812, triggered by British impressment into naval service of American seamen who were alleged to be British subjects.


title: Multiple citizenship

text: In the aftermath of the 1867 Fenian Rising, Irish-Americans who had gone to Ireland to participate in the uprising and were caught were charged with treason, as the British authorities considered them to be British subjects. This outraged many Irish-Americans, to which the British responded by pointing out that, just like British law, American law also recognized perpetual allegiance. As a result, Congress passed the Expatriation Act of 1868, which granted Americans the right to freely renounce their U.S. citizenship. Britain followed suit with a similar law, and years later, signed a treaty agreeing to treat British subjects who had become U.S. citizens as no longer holding British nationality. During this time, diplomatic incidents had also arisen between the United States and several other European countries over their tendency to conscript naturalized American citizens visiting their former homelands. In response, the US government negotiated agreements with various European states known as the Bancroft Treaties, under which the signatories pledged to treat the voluntary naturalization of a former citizen or national with another sovereign nation as a renunciation of their citizenship.


title: Multiple citizenship

text: As a result, the theory of perpetual allegiance largely fell out of favor with governments during the late 19th century. With the consensus of the time being that dual citizenship would only lead to diplomatic problems, more governments began prohibiting it and revoking the nationality of citizens holding another nationality. By the mid-20th century, dual nationality was largely prohibited worldwide, although there were exceptions. For example, a series of U.S. Supreme Court rulings permitted Americans born with citizenship in another country to keep it without losing their U.S. citizenship.


title: Multiple citizenship

text: At the 1930 League of Nations Codification Conference, an attempt was made to codify nationality rules into a universal worldwide treaty, the 1930 Hague Convention, whose chief aims would be to completely abolish both statelessness and dual citizenship. The 1930 Convention on Certain Questions Relating to the Conflict of Nationality Laws proposed laws that would have reduced both, but in the end, was ratified by only twenty nations.


title: Multiple citizenship

text: However, the consensus against dual nationality began to erode due to changes in social mores and attitudes. By the late 20th century it was becoming gradually accepted again. Many states were lifting restrictions on dual citizenship. For example, the British Nationality Act 1948 removed restrictions on dual citizenship in the United Kingdom, the 1967 "Afroyim v. Rusk" ruling by the U.S. Supreme Court prohibited the U.S. government from stripping citizenship from Americans who had dual citizenship without their consent, and the Canadian Citizenship Act, 1976, removed restrictions on dual citizenship in Canada. The number of states allowing multiple citizenships further increased after a treaty in Europe requiring signatories to limit dual citizenship lapsed in the 1990s, and countries with high emigration rates began permitting it to maintain links with their respective diasporas.


title: Multiple citizenship

text: Each country sets its own criteria for citizenship and the rights of citizenship, which change from time to time, often becoming more restrictive. For example, until 1982 a person born in the UK was automatically a British citizen; this was subjected to restrictions from 1983. These laws may create situations where a person may satisfy the citizenship requirements of more than one country simultaneously. This would, in the absence of laws of one country or the other, allow the person to hold multiple citizenships. National laws may include criteria as to the circumstances, if any, in which a person may concurrently hold another citizenship. A country may withdraw its own citizenship if a person acquires a citizenship of another country, for example:


title: Multiple citizenship

text: Once a country bestows citizenship, it may or may not consider a voluntary renunciation of that citizenship to be valid. In the case of naturalization, some countries require applicants for naturalization to renounce their former citizenship. For example, the United States Chief Justice John Rutledge ruled "a man may, at the same time, enjoy the rights of citizenship under two governments", but the United States requires applicants for naturalization to swear to an oath renouncing all prior "allegiance and fidelity" to any other nation or sovereignty as part of the naturalization ceremony. However, some countries do not recognise one of its citizens renouncing their citizenship. Effectively, the person in question may still possess both citizenships, notwithstanding the technical fact that he or she may have explicitly renounced one of the country's citizenships before officials of the other. For example, the United Kingdom recognises a renunciation of citizenship only if it is done with competent UK authorities. Consequently, British citizens naturalized in the United States remain British citizens in the eyes of the British government even after they renounce British allegiance to the satisfaction of United States authorities.


title: Multiple citizenship

text: Irish nationality law applies to "the island of Ireland", which extends citizenship to Northern Ireland, which is part of the United Kingdom. Therefore, anyone born in Northern Ireland who meets the requirements for being an Irish citizen through birth on the "island of Ireland" (or a child born outside Ireland but with a qualifying parent) can exercise rights accorded only to Irish citizens, including that of traveling under an Irish passport. Under Irish law, even that such a person has not acted in this way does not necessarily mean that they are not entitled to Irish citizenship. (See Irish nationality law and British nationality law.) People born in Northern Ireland are British citizens from birth on the same basis as people born elsewhere in the UK. People born in Northern Ireland may generally choose to hold a British passport, an Irish passport, or both.


title: Multiple citizenship

text: Some countries may take measures to avoid creation of multiple citizenship. Since a country has control only over who has its citizenship, but has no control over who has any other country's citizenship, the only way for a country to avoid multiple citizenship is to deny its citizenship to people in cases when they would have another citizenship. This may take the following forms:


title: Multiple citizenship

text: Countries may bestow citizenship automatically (i.e., "by operation of law"), which may result in multiple citizenships, in the following situations:


title: Multiple citizenship

text: Many countries allow foreigners or former citizens to live and work indefinitely there. However, for voting, being voted and working for the public sector or the national security in a country, citizenship of the country concerned is almost always required.


title: Multiple citizenship

text: A statement that a country "does not recognize" multiple citizenship is confusing and ambiguous. Often, it is simply a restatement of the Master Nationality Rule, whereby a country treats a person who is a citizen of both that country and another in the same way as one who is a citizen only of the country. In other words, the country "does not recognize" that the person has any other citizenship for the purposes of the country's laws. In particular, citizens of a country may not be permitted to use another country's passport or travel documents to enter or leave the country, or be entitled to consulate assistance from the other country. Also, the dual national may be subject to compulsory military service in countries where they are considered to be nationals.


title: Multiple citizenship

text: The concept of a "dormant citizenship" means that a person has the citizenships of two countries, but as long as while living permanently in one country, their status and citizen's rights in the other country are "inactive". They will be "reactivated" when he moves back to live permanently in the other country. This means, in spite of dual citizenship, only one citizenship can be exercised at a time.


title: Multiple citizenship

text: The "dormant citizenship" exists, for example, in Spain: Spanish citizens who have naturalized in an Iberoamerican country and have kept their Spanish citizenship are dual citizens, but have lost many of the rights of Spanish citizens resident in Spain—and hence the EU—until they move back to Spain. Some countries offer former citizens or citizens of former colonies of the country a simplified (re-)naturalization process. Depending on the laws of the two countries in question, dual citizenship may or may not be allowed. For details, see "right of return".


title: Multiple citizenship

text: Another example of "dormant citizenship" (or "hidden citizenship") occurs when a person is automatically born a citizen of another country without officially being recognized. In many cases, the person may even be unaware that he holds multiple citizenship. For example, due to Italy's nationality law, a person born in Canada to parents of Italian ancestry may be born with both Canadian and Italian citizenship at birth. Canadian citizenship is automatically acquired by birth within Canada. However, that same person may also acquire Italian citizenship at birth if at least one parent's lineage traces to back to an Italian citizen. The person, their parent, grandparent, great-grandparent, and great-great-grandparent may have all transmitted the Italian citizenship to the next child in the line without even knowing it. Therefore, even if the person in this case may have been four generations removed from the last Italian-born (and therefore recognized) citizen, the great-great-grandparent, he would still be born with Italian citizenship. Even though the person may not even be aware of the citizenship, it doesn't change the fact that he is a citizen since birth. Therefore, the second citizenship (in this case, the Italian citizenship) is "dormant" (or "hidden") due to the fact that the person does not even know he is a citizen and/or does not have official recognition from the country's government. That person would therefore have to gather all necessary documents and present them to the Italian government so that their "dormant" or "hidden" citizenship will be recognized. Once it's recognized, he will be able to do all of the things that any citizen could do, such as apply for a passport.


title: Multiple citizenship

text: Some countries are more open to multiple citizenship than others, as it may help citizens travel and conduct business overseas. Countries that have taken active steps towards permitting multiple citizenship in recent years include Switzerland (since January 1, 1992) and Australia (since April 4, 2002).


title: Multiple citizenship

text: Today, most advanced economies allow dual citizenship; notable exceptions which restrict or forbid it are Austria, Japan, the Netherlands, and Singapore. Of the newly industrialized countries, Brazil (with rare exceptions), Mexico, the Philippines, South Africa (with prior permission), Thailand, and Turkey (with prior permission) allow dual citizenship, while China (although Permanent Residents of Hong Kong and Macau may concurrently hold foreign passports), India, and Malaysia forbid it. Indonesia allows dual citizenship only until the age of 18 years.


title: Multiple citizenship

text: In former times, most countries on the American continent advertised their policy of unconditional birthright citizenship to become more attractive for immigrants. Despite wide acceptance of dual citizenship, industrialized countries (Canada and the United States) now try to protect themselves from birth tourism and uncontrollable immigration waves. Most of these countries still grant unconditional birthright citizenship (even for children of illegal immigrants). There have been some calls to change the laws, but, so far, they have not been successful. Brazil has such policies; the only people born in Brazil who do not automatically acquire Brazilian citizenship are those whose parents are residing in Brazil while serving their own countries (as diplomats, military attachés, cultural attachés and the like).


title: Multiple citizenship

text: In Australia, France, Germany, Ireland, New Zealand, South Africa, and the UK, a child born there is regarded as a citizen only if at least one parent is either a citizen or a legal permanent resident who has lived there for several years. (Germany usually restricts dual citizenship, so non-EU/non-Swiss citizens born and grown up abroad must usually renounce their old citizenship when naturalizing.) Some countries (e.g. Liechtenstein) allow only citizens by descent to have dual citizenship, but require naturalized citizens to renounce their old citizenship.


title: Multiple citizenship

text: It is often observed that dual citizenship may strengthen ties between migrants and their countries of origin and increase their propensity to remit funds to their communities of origin.


title: Multiple citizenship

text: Qualitative research on the impact of dual citizenship on the remittances, diaspora investments, return migration, naturalization and political behavior finds several ways in which multiple citizenship can affect these categories. As a bundle of rights, dual citizenship (a) enables dual citizens by granting special privileges, (b) affects their expectations about privileges in the decision-making process, and (c) eases the transaction process and reducing costs and risks, for example in the case of investing and conducting business. In addition, a dual legal status can have positive effects on diasporic identification and commitment to causes in the homeland, as well as to a higher naturalization rate of immigrants in their countries of residence.


title: Multiple citizenship

text: A study published in 2007 in "The Journal of Politics" explored questions of whether allowing dual citizenship impedes cultural assimilation or social integration, increases disconnection from the political process, and degrades national or civic identity/cohesiveness.


title: Multiple citizenship

text: The rise in tension between mainstream and migrant communities is cited as evidence of the need to maintain a strong national identity and culture. They assert that the fact that a second citizenship can be obtained without giving anything up (such as the loss of public benefits, welfare, healthcare, retirement funds, and job opportunities in the country of origin in exchange for citizenship in a new country) both trivializes what it means to be a citizen and nullifies the consequential, transformational, and psychological change that occurs in an individual when they go through the naturalization process.


title: Multiple citizenship

text: In effect, this approach argues, the self-centered taking of an additional citizenship contradicts what it means to be a citizen in that it becomes a convenient and painless means of attaining improved economic opportunity without any real consequences and can just as easily be discarded when it is no longer beneficial. Proponents argue that dual citizenship can actually encourage political activity providing an avenue for immigrants who are unwilling to forsake their country of origin either out of loyalty or due to a feeling of separation from the mainstream society because of language, culture, religion, or ethnicity.


title: Multiple citizenship

text: A 2007 academic study concluded that dual citizens had a negative effect on the assimilation and political connectedness of first-generation Latino immigrants to the United States, finding dual citizens:


title: Multiple citizenship

text: The study also noted that although dual nationality is likely to disconnect immigrants from the American political system and impede assimilation, the initial signs suggest that these effects seem to be limited almost exclusively to the first generation (although it is mentioned that a full assessment of dual nationality beyond the first generation is not possible with present data).


title: Multiple citizenship

text: Concern over the effect of multiple citizenship on national cohesiveness is generally more acute in the United States. The reason for this is twofold:


title: Multiple citizenship

text: The degree of angst over the effects of dual citizenship seemingly corresponds to a country's model for managing immigration and ethnic diversity:


title: Multiple citizenship

text: People with multiple citizenship may be viewed as having dual loyalty, having the potential to act contrary to a government's interests, and this may lead to difficulties in acquiring government employment where security clearance may be required.


title: Multiple citizenship

text: In the United States, dual citizenship is associated with two categories of security concerns: foreign influence and foreign preference. Contrary to common misconceptions, dual citizenship in itself is not the major problem in obtaining or retaining security clearance in the United States. As a matter of fact, if a security clearance applicant's dual citizenship is "based solely on parents' citizenship or birth in a foreign country", that can be a mitigating condition. However, taking advantage of the entitlements of a non-US citizenship can cause problems. For example, possession or use of a foreign passport is a condition disqualifying one from security clearance and "is not mitigated by reasons of personal convenience, safety, requirements of foreign law, or the identity of the foreign country" as is explicitly clarified in a Department of Defense policy memorandum which defines a guideline requiring that "any clearance be denied or revoked unless the applicant surrenders the foreign passport or obtains official permission for its use from the appropriate agency of the United States Government".


title: Multiple citizenship

text: This guideline has been followed in administrative rulings by the United States Department of Defense (DoD) Defense Office of Hearings and Appeals (DOHA) office of Industrial Security Clearance Review (ISCR), which decides cases involving security clearances for Contractor personnel doing classified work for all DoD components. In one such case, an administrative judge ruled that it is not clearly consistent with US national interest to grant a request for a security clearance to an applicant who was a dual national of the U.S. and Ireland, despite the fact that it has with good relations with the US.


title: Multiple citizenship

text: In Israel, certain military units, including most recently the Israeli Navy's submarine fleet, as well as posts requiring high security clearances, require candidates to renounce any other citizenship before joining, though the number of units making such demands has declined. In many combat units, candidates are required to declare but not renounce any foreign citizenship.


title: Multiple citizenship

text: On the other hand, Israel may view some dual citizens as desirable candidates for its security services due to their ability to legitimately enter neighbouring states which are closed to Israeli passport holders. The related case of Ben Zygier has caused debate about dual citizenship in Australia.


title: Multiple citizenship

text: This perception of dual loyalty can apply even when the job in question does not require security clearance. In the United States, dual citizenship is common among politicians or government employees. For example, Arnold Schwarzenegger retained his Austrian citizenship during his service as a Governor of California while US Senator Ted Cruz renounced his Canadian citizenship birthright on May 14, 2014.


title: Multiple citizenship

text: In 1999, the US Attorney General's office issued an official opinion that a statutory provision that required the Justice Department not to employ a non-"citizen of the United States" did not bar it from employing dual citizens.


title: Multiple citizenship

text: In Germany, politicians can have dual citizenship. David McAllister, who holds British and German citizenship, was minister president of the State of Lower-Saxony from July 1, 2010, to February 19, 2013. He was the first German minister president to hold dual citizenship.


title: Multiple citizenship

text: A small controversy arose in 2005 when Michaëlle Jean was appointed the Governor General of Canada (official representative of the Queen). Although Jean no longer holds citizenship in her native Haiti, her marriage to French-born filmmaker Jean-Daniel Lafond allowed her to obtain French citizenship several years before her appointment. Article 23-8 of the French civil code allows the French government to withdraw French nationality from French citizens holding government or military positions in other countries and Jean's appointment made her both "de facto" head of state and commander-in-chief of the Canadian forces. The French embassy released a statement that this law would not be enforced because the Governor General is essentially a ceremonial figurehead. Nevertheless, Jean renounced her French citizenship two days before taking up office to end the controversy about it.


title: Multiple citizenship

text: However, former Canadian Prime Minister John Turner was born in the United Kingdom and still retained his dual citizenship. Stéphane Dion, former head of the Liberal Party of Canada and the previous leader of the official opposition, holds dual citizenship with France as a result of his mother's nationality; Dion nonetheless indicated a willingness to renounce French citizenship if a significant number of Canadians viewed it negatively. Thomas Mulcair, Leader of the New Democratic Party and former leader of Official Opposition in the Canadian House of Commons also holds dual citizenship with France.


title: Multiple citizenship

text: The Constitution of Australia, in Section 44(i), explicitly forbids people who hold allegiance to foreign powers from sitting in the parliament of Australia. This restriction on people with dual or multiple citizenship being members of parliament does not apply to the state parliaments, and the regulations vary by state. A court case (see "Sue v Hill") determined that the UK is a foreign power for purposes of this section of the constitution, despite Australia holding a common nationality with it at the time that the Constitution was written, and that Senator-elect Heather Hill had not been duly elected to the national parliament because at the time of her election she was a subject or citizen of a foreign power. However, the High Court of Australia also ruled that dual citizenship on its own would not be enough to disqualify someone from validly sitting in Parliament. The individual circumstances of the non-Australian citizenship must be looked at although the person must make a reasonable effort to renounce his or her non-Australian citizenship. However, if that other citizenship cannot be reasonably revoked (for example, if it is impossible under the laws of the other country or impossible in practice because it requires an extremely difficult revocation process), then that person will not be disqualified from sitting in Parliament. In the 2017 Australian parliamentary eligibility crisis, the High Court disqualified Australia's Deputy Prime Minister and four Senators because they held dual citizenship, despite being unaware of their citizenship status when elected.


title: Multiple citizenship

text: In New Zealand, controversy arose in 2003 when Labour MP Harry Duynhoven applied to renew his citizenship of the Netherlands. Duynhoven, the New Zealand-born son of a Dutch-born father, had possessed dual citizenship from birth but had temporarily lost his Dutch citizenship due to a 1995 change in Dutch law regarding non-residents. While New Zealand's Electoral Act allowed candidates with dual citizenship to be elected as MPs, Section 55 of the Act stated that an MP who applied for citizenship of a foreign power "after" taking office would forfeit his/her seat. This was regarded by many as a technicality, however; and Duynhoven, with his large electoral majority, was almost certain to re-enter Parliament in the event of a by-election. As such, the Labour Government retrospectively amended the Act, thus enabling Duynhoven to retain his seat. The amendment, nicknamed "Harry's Law", was passed by a majority of 61 votes to 56. The revised Act allows exceptions to Section 55 on the grounds of an MP's country/place of birth, descent, or renewing a foreign passport issued before the MP took office.


title: Multiple citizenship

text: Both the former Estonian president Toomas Hendrik Ilves and the former Lithuanian president Valdas Adamkus had been naturalized US citizens prior to assuming their offices. Both have renounced their US citizenships: Ilves in 1993 and Adamkus in 1998. This was necessary because neither individual's new country permits retention of a former citizenship. Adamkus was a high-ranking official in the Environmental Protection Agency, a federal government department, during his time in the United States. Former Latvian president Vaira Vīķe-Freiberga relinquished Canadian citizenship upon taking office in 1999.


title: Multiple citizenship

text: In some cases, multiple citizenship can create additional tax liability. Almost all countries that impose tax normally base tax liability on source or residency. A very few countries tax their non-resident citizens on foreign income; examples include the United States, Eritrea, and the Philippines


title: Multiple citizenship

text: Under Spanish tax law, Spanish nationals and companies still have tax obligations with Spain if they move to a country that is in the list of tax havens and cannot justify a strong reason, beside tax evasion. They are required to be residents of that country for a minimum of 5 years; after which they are free from any tax obligations.


title: Multiple citizenship

text: U.S. persons living outside the United States are still subject to tax on their worldwide income, although U.S. tax law provides measures to reduce or eliminate double taxation issues for some, namely exemption of earned income (up to an inflation-adjusted threshold which, as of 2020, is below $110,000), exemption of basic foreign housing, as well as foreign tax credits. It has been reported that some US citizens have relinquished US citizenship in order to avoid possible taxes, the expense and complexity of compliance, or because they have been deemed unacceptable to financial institutions in the wake of FATCA.


title: Multiple citizenship

text: A person with multiple citizenship may have a tax liability to his country of residence and also to one or more of his countries of citizenship; or worse, if unaware that one of his citizenships created a tax liability, that country may consider the person to be a tax evader. Many countries and territories have signed tax treaties or agreements for avoiding double taxation.


title: Multiple citizenship

text: Still, there are cases in which a person with multiple citizenship will owe tax solely on the basis of holding one such citizenship. For example, consider a person who holds both Australian and United States citizenship, lives and works in Australia. He would be subject to Australian taxation, because Australia taxes its residents, and he would be subject to U.S. taxation because he holds U.S. citizenship. In general, he would be allowed to subtract the Australian income tax he paid from the U.S. tax that would be due. In addition, the U.S. will allow some parts of foreign income to be exempt from taxation; for instance, in 2018 the foreign earned income exclusion allowed up to US$103,900 of foreign salaried income to be exempt from income tax (in 2020, this was increased to US$107,600). This exemption, plus the credit for foreign taxes paid mentioned above, often results in no U.S. taxes being owed, although a U.S. tax return would still have to be filed. In instances where the Australian tax was less than the U.S. tax, and where there was income that could not be exempted from U.S. tax, the U.S. would expect any tax due to be paid.


title: Multiple citizenship

text: The United States Internal Revenue Service has excluded some regulations such as Alternative Minimum Tax (AMT) from tax treaties that protect double taxation. In its current format even if U.S. citizens are paying income taxes at a rate of 56%, far above the maximum U.S. marginal tax rate, the citizen can be subject to US taxes because the calculation of the AMT does not allow full deduction for taxes paid to a foreign country. Other regulations such as the post date of foreign mailed tax returns are not recognized and can result in penalties for late filing if they arrive at the IRS later than the filing date. However, the filing date for overseas citizens has a two-month automatic extension to June 15.


title: Multiple citizenship

text: "If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15. If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868 before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties." (IRS, 2012)


title: Multiple citizenship

text: Many countries, even those that permit multiple citizenship, do not explicitly recognise multiple citizenship under their laws: individuals are treated either as citizens of that country or not, and their citizenship with respect to other countries is considered to have no bearing. This can mean (in Iran, Mexico, many Arab countries, and former Soviet republics) that consular officials abroad may not have access to their citizens if they also hold local citizenship. Some countries provide access for consular officials as a matter of courtesy, but do not accept any obligation to do so under international consular agreements. The right of countries to act in this fashion is protected via the Master Nationality Rule.


title: Multiple citizenship

text: Multiple citizens who travel to a country of citizenship are often required to enter or leave the country on that country's passport. For example, a United States Department of State web page on dual nationality contains the information that most US citizens, including dual nationals, must use a US passport to enter and leave the United States. Under the terms of the South African Citizenship Act, it is an offence for someone aged at least 18 with South African citizenship and another citizenship to enter or depart the Republic of South Africa using the passport of another country. Individuals who possess multiple citizenships, may also be required, before leaving a country of citizenship, to fulfill requirements ordinarily required of its resident citizens, including compulsory military service or exit permits. An example of this occurs in Israel, which permits multiple citizenships whilst also requiring compulsory military service for its citizens.


title: Multiple citizenship

text: In accordance with the European Travel Information and Authorisation System (ETIAS), the EU citizens who have multiple nationalities will be obliged to use the passport issued by an EU Member State for entering the Schengen area.


title: Multiple citizenship

text: Military service for dual nationals can be an issue of concern. Several countries have entered into a "Protocol relating to Military Obligations in Certain Cases of Double Nationality" established at The Hague, 12 April 1930. The protocol states "A person possessing two or more nationalities who habitually resides in one of the countries whose nationality he possesses, and who is in fact most closely connected with that country, shall be exempt from all military obligations in the other country or countries. This exemption may involve the loss of the nationality of the other country or countries." The protocol has several provisions.


title: Multiple citizenship

text: The right to healthcare in countries with a public health service is often discussed in relation to immigration but is a non-issue as far as nationality is concerned. The right to use public health services may be conditioned on nationality and/or on legal residency. For example, anyone legally resident and employed in the UK is entitled to use the National Health Service; non-resident British citizens visiting Britain do not have this right, unless they are UK state pensioners who hold a UK S1 form.


title: Multiple citizenship

text: The potential issues that dual nationality can pose in international affairs has long been recognized, and as a result, international law recognizes the concept of "dominant and effective nationality", under which a dual national will hold only one dominant and effective nationality for the purposes of international law to one nation that holds their primary national allegiance, while any other nationalities are subordinate. The theory of dominant and effective nationality emerged as early as 1834. Customary international law and precedent have since recognized the idea of dominant and effective nationality, with the Nottebohm case providing an important shift. The International Court of Justice defines effective nationality as a "legal bond having as its basis a social fact of attachment, a genuine connection of existence, interests and sentiments, together with the existence of reciprocal rights and duties". International tribunals have adopted and used the principle. Under customary international law, tribunals dealing with questions involving dual nationality must determine the effective nationality of the dual national by determining to which nation the individual has more of a "genuine link". Unlike dual nationality, one may only be the effective national of a single nation, and different factors are taken into consideration to determine effective nationality, including habitual residence, family ties, financial and economic ties, cultural integration, participation in public life, armed forces service, and evidence of sentiment of national allegiance.


title: Multiple citizenship

text: Dual citizenship is allowed in Angola, Burundi, Comoros, Cabo Verde, Côte d'Ivoire, Djibouti, Gabon, Gambia, Ghana, Kenya,Malawi, Mali, Morocco, Mozambique, Niger, Nigeria, Rwanda, Senegal, São Tomé and Príncipe, Sierra Leone, Sudan, Tunisia, Uganda, and Zambia; others restrict or forbid dual citizenship. Lesotho observes dual citizenship, as well as "jus soli". There are problems regarding dual citizenship in Namibia. Eritreans, Egyptians, and South Africans wanting to take another citizenship need permission to maintain their citizenship, though multiple citizenship acquired from birth is not affected. Eritrea taxes its citizens worldwide, even if they have never lived in the country. Equatorial Guinea does not allow dual citizenship, but it is allowed for children born abroad, if at least one parent is a citizen of Equatorial Guinea. Tanzania and Cameroon don't allow dual citizenship.


title: Multiple citizenship

text: Most countries in the Americas allow dual citizenship, some only for citizens by descent or with other countries, usually also in the region with which they have agreements. Some countries (e.g., Argentina, Bolivia) do not allow their citizens to renounce their citizenship, so they keep it even when naturalizing in a country that forbids dual citizenship. Most countries in the region observe unconditional "jus soli", i.e. a child born there is regarded as a citizen even if the parents are not. Some countries, such as the Dominican Republic, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, and Uruguay, allow renunciation of citizenship only if it was involuntarily acquired by birth to non-citizen parents.


title: Multiple citizenship

text: Most countries in Asia restrict or forbid dual citizenship. In some of these countries (e.g. Iran, North Korea, Kuwait), it is very difficult or even impossible for citizens to renounce their citizenship, even if a citizen is naturalized in another country.


title: Multiple citizenship

text: EU and EFTA countries have varying policies regarding dual citizenship. Under EU rules, a citizen of one EU or EFTA country can live and work indefinitely in the other EU and EFTA countries. However, countries can limit the right to vote and work in certain sensitive fields (such as government, police, military) to local citizens only.


title: Multiple citizenship

text: Within the EU, mandatory military service exists, at least in peacetime, only in Austria, Cyprus, Estonia, Finland, and Greece (In all countries but Cyprus, alternative service is available). Within the EFTA countries, only Switzerland requires it (alternative service is available); Iceland and Liechtenstein have no armed forces; in Norway, military service is "de jure" mandatory, but the enforcement is limited, so some sources claim it is "de facto" voluntary.


title: Multiple citizenship

text: The Nordic Passport Union allows citizens of Denmark (including the Faroe Islands), Sweden, Norway, Finland and Iceland to travel and reside in other Nordic countries without a passport or a residence permit.