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...
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...
4.3.2 (a) Article IV(1) ResidencyForeign persons generating income from U.S. sources are potentially subject to one, or both, of two U.S federal taxation regimes dealing...
If you were a student over the past year at college, you may be wondering if you have to file a tax return or if you can simply be claimed as your parents’ dependent. Working with...
Now that tax season is upon us, it is important to find the right tax professional who will be able to help out with all of your tax needs. Sometimes you just have a few questions...
When it comes time to do your taxes, you want to make sure that you are handing them off to the very best. There are many tax professionals out there, but some are going to make a...
When it comes to your health, it is important to get the right insurance that is going to cover you. Most people assume that they are going to be fine when an emergency hits, but when...
Starting a new business can be an exciting time in your life. You have put a lot of time and energy into the business and you want to make sure that you have it all in order. One of...
Now that tax season is in full swing, there are a lot of things that you need to consider. In addition to waiting for all the paperwork to come in, you need to consider the different...