6.1 IntroductionArticle VI (Income from Real Property) affirms the jurisdictional powers of the source State to impose its income tax on income derived by the resident of the residence...
Posted by The Accounting and Tax on 07/19/2016
5.3.1[a] U.S. Taxation of Foreign PersonsThe U.S. tax treatment of foreign persons and foreign-related transactions depends primarily on three criteria:1 – Whether the income earned...
Posted by The Accounting and Tax on 07/03/2016
For those who have started their own business, growth is a primary consideration. After all, no one gets into business just to get by. Instead, they are looking for ways to increase...
Posted by James Wells EA MBA Tax Office on 06/25/2016
If you are a small business owner, tracking the taxes owed to the various levels of local, state and federal government are par for the course. This includes sales tax obligations....
Posted by James Wells EA MBA Tax Office on 06/25/2016
For a variety of small business owners, the reality is that they are self-employed and running their business without any employees. This could be done to keep costs down, but could...
Posted by MVW Services on 06/25/2016
As a small business owner, you handle multiple responsibilities on a daily basis. One area where you can reduce your load is by hiring a CPA or accounting firm. These firms can ease...
Posted by MVW Services on 06/25/2016
As the owner of a small business, you understand the need to be financially organized. This means managing your books well, including tracking your collections, debts and any investments....
Posted by Allan J Rolnick, CPA, CTC on 06/25/2016
5.2.1[a] Taxation of Income of Non-Residents GenerallyA non-resident person is subject to Part I tax in Canada if the non-resident, at any time in a taxation year,1 – Was employed...
Posted by The Accounting and Tax on 06/21/2016
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
