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Taxation of Canadian Business Expansion into the United States
This supplemented book assists Canadian corporate tax executives to understand the options available when expanding current or future business activity into the United States. In addition, lawyers, accountants and financial professionals who advise business clients on tax issues use the publication to understand and communicate the alternatives and tax implications of expanding current or future business activity into the United States. The author writes in clear, non-technical language to ensure that the reader can quickly identify and understand the complex compliance issues encountered by Canadian companies entering into or carrying on business in the United States.
Contents include discussion of · basic structure of tax system (domestic and international) · U.S. and Canadian taxation of Canadian-owned U.S. investment · doing business in U.S. through permanent establishment and through no permanent establishment · financing U.S. business activity · U.S. real estate investment.
Useful appendices include full text of Canada-U.S. tax treaty, IRS publications, IRS forms, record-keeping requirements and sample statements and elections.
About the Author