The Tax Advisor's Guide to The Canada-U.S. Tax Treaty
David S. Kerzner, LL.M., Vitaly Timokhov, LL.B., LL.M., and David W. Chodikoff, B.A., M.A., LL.B.
WHY SHOULD YOU BUY?
This is a unique cross-border tax service that comprises “three books” in one which combines three subjects of international tax law:
- Canadian International Taxation (Inbound)
- U.S. International Taxation (Inbound)
- Treaty Taxation
If your clients have Canadian-US business interests, they rely on you to create cross-border tax solutions that maximize their returns. Carswell is here to help with this information-packed tax resource that will support your efforts with a solid foundation of expert information.
In 30 chapters, each covering a separate Treaty article, you get Canadian and U.S. interpretation of each article plus the key Canadian and the U.S. domestic tax rules that relate to each article. The rules are presented in the same structure and order so you immediately see the application of the treaty in both countries.
FROM THE FOREWORD
"The Canada-United States Tax Treaty is the most important tax treaty for Canada and certainly the most complex tax treaty in the world. The reasons are obvious: the United States is Canada's largest trading partner and the treaty links two of the world's most complex income tax systems. Furthermore, the range of economic contacts between Canada and the United States is far more extensive than is commonly found between tax treaty partners. The result is an agreement of extraordinary intricacy that frequently gives rise to unusual and subtle interpretative issues."