Trade by barter is an ancient means of transaction in which people exchange goods for goods without money. These days, business exchange services with each other in a barter...
Posted by CORE PERFORMANCE on 12/31/2020
13.3.2 [a] Article XIII(1) – Gains from Real PropertyParagraph 1 authorizes the U.S. to tax gains derived by a resident of Canada from the alienation of real property situated...
Posted by The Accounting and Tax on 11/26/2018
7.3.1 [a] U.S. Taxation of Income of Foreign PersonsForeign persons generating income from U.S. sources are potentially subject to one, or both, of two U.S. federal taxation regimes....
Posted by The Accounting and Tax on 09/09/2017
6.3.1 Taxation of Investments in U.S Real Property by Canadian Investors6.3.1 (a) - IntroductionThere are many tax and legal considerations that must be weighed before making an investment...
Posted by The Accounting and Tax on 07/28/2016
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
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...
Posted by The Accounting and Tax on 06/09/2016
Foreign Persons doing Business in the United States...
Posted by The Accounting and Tax on 03/27/2016
Tax issues of foreign persons in the United States...
Posted by The Accounting and Tax on 02/16/2016
Bases for asserting jurisdictions Who to tax? What income to tax? Personal relationship between a taxpayer and the country This concept also applies to corporations and other type...
Posted by The Accounting and Tax on 10/13/2015
