5.2.2[a] Article V(1) – Definition of Permanent EstablishmentArticle V (1) provides a general concept of the notion of “permanent establishment” for the purposes of the Treaty.For...
Posted by The Accounting and Tax on 06/21/2016
4.3.1 (a) Residence of IndividualsUnder U.S domestic tax law, all individuals are subject to U.S tax, unless specifically exempted.U.S citizens are subject to U.S. tax on a worldwide...
Posted by The Accounting and Tax on 06/09/2016
Moving can be stressful, but the sale of your home can also mean that you have to deal with the tax implications from your profits. This is because any profits are subject to income...
Posted by ERNIE BUSTAMANTE on 06/09/2016
When it comes to tax time, it is important to figure out which deductions you get to qualify for. Some like the idea of being able to just put in a little bit of information and then...
Posted by M-E Accounting & Tax Services, Inc. on 06/09/2016
When a spouse dies, there can be a lot of financial considerations, especially if the spouse that passes was the primary breadwinner or the one who handled the retirement planning....
Posted by Joseph J. Gormley CPA on 06/09/2016
When it comes to caring for routine tasks around the home, many individuals use hired help. Depending on how they hire that help, they may suddenly have a household employee. For many...
Posted by Horizon Client Services, LLC on 06/09/2016
4.5.2 [a] New Tie-Breaker RuleIf a particular company is a resident of both Canada and the United States, the language of new Article IV(3)[a] provides that where a company...
Posted by The Accounting and Tax on 06/09/2016
Saving for your retirement is one of the best things that you can do for your future. Everyone wants to have some time to themselves in later years. They would like the opportunity...
Posted by M-E Accounting & Tax Services, Inc. on 04/25/2016
There are multiple reasons that the IRS would request proof of your identity. M-E Accounting & Tax Services, Inc. can help you gather the correct information and report it to the...
Posted by M-E Accounting & Tax Services, Inc. on 04/25/2016
