Product Details
978-0-7798-1689-7
Supplemented book
$126 per supplement (1-2 per year). Supplements invoiced separately.
1200 pages
2 volume looseleaf, filed to date, with 2 months free service
-
2008-10-15
Carswell

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The Tax Advisor's Guide to the Canada - U.S. Tax Treaty
By: David Kerzner, LL.M. (Tax) NYU, LL.M. (Intl. Legal Studies), Ph.D, Vitaly Timokhov, LL.B., LL.M. (Tax) NYU, David W. Chodikoff, B.A (Spec. Hons.), M.A., LL.B.
Availability: Temporarily out of stock
$523.00
Description

Editors: David Kerzner, Vitaly Timokhov, David W. Chodikoff

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. www.carswell.com/taxtreaty

About the Author

David S. Kerzner, HBA (Western University Ivey School of Business), LLB (Queen’s University), LLM (in International Legal Studies) (New York University), LLM (in Taxation) (New York University), PhD (Queen’s University) practises cross border tax law in Toronto and New York. He is admitted to the bar in New York and Ontario, and as a Solicitor of the Senior Courts of England & Wales. His co-authored books include: The Tax Advisor’s Guide to the Canada-US Tax Treaty and International Tax Evasion in the Global Information Age.

 

 

Vitaly Timokhov, LL.B., LL.M. (Tax) NYU, is the Senior Editor and Principal Co-Author of the Tax Advisor’s Guide to the Canada-U.S. Tax Treaty. Vitaly is a member of New York and Ontario Bars and is practicing Canadian corporate and international taxation in Toronto. Prior to opening his practice, Vitaly was associated with a leading international tax services group at a major accounting firm in Canada. Vitaly has published numerous tax articles in professional publications in the US, Netherlands and Australia and co-taught International Taxation at Osgoode Hall Law School in Toronto. Vitaly can be reached at vitaly.timokhov@taxtreaty.ca.
David W. Chodikoff, B.A (Spec. Hons.), M.A., LL.B., a partner at Miller Thomson LLP, specializes in in tax litigation (civil and criminal) and international tax dispute resolution. He spent nearly 16 years as counsel and a Federal Crown prosecutor with the Department of Justice (Canada). He has conducted over 550 cases before the courts in Canada and has nearly 100 reported decisions. Examples of his recent client dispute resolution work include: transfer pricing, tax avoidance, capital vs. income, GST-ITCs, employee vs. independent contractor status, net worth assessments, requirements (domestic and foreign based), fraud, tax evasion, tax insurance, third party penalties and rectification.