This book is a unique cross border tax service that comprises three books in one. The service combines three subjects of international tax law: Canadian International Taxation (Inbound), U.S. International Taxation (inbound), and Treaty Taxation.

The volume, prepared by cross-border tax experts, identifies, and explains the detailed Canadian and U.S. domestic tax rules applicable to each Treaty Article. This multi-source research tool provides a cross-border technical road map to enable the tax advisor to quickly identify and understand the critical domestic and Treaty issues that may require attention in planning and advising clients. This one-stop reference book, through its supplemented format, provides up-to-date and practical advice to tax practitioners for cross border business transactions, investments, services (including employee relocation), individual taxation, estate planning, and compliance. The volume incorporates the language of the Fifth Protocol, September 21, 2007, and the latest commentary.

The text also includes an appendix of

• Income Tax Conventions Interpretation Act
• United States Model Income Tax Convention of November 15, 2006
• United States Model Technical Explanation accompanying U.S. Model Income Tax Convention, 2006