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Year End Alert - New Form W-8-BEN-E

This article was coauthored by Ken Kobayashi and Cynthia Hoffman. Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding ... read more >

U.S. Taxpayers with Certain Canadian Retirement Plans Get Simplification

The IRS has simplified the procedures for electing U.S. tax deferral for Canadian Registered Retirement Plans (RRSPs and RRIFs) by eliminating the requirement ... read more >

Will Deviations in Canada's FATCA Intergovernmental Agreement with U.S. Cause Difficulties?

The Canada Revenue Agency’s (“CRA”) final guidance regarding the application of the Canada-U.S. intergovernmental agreement (“IGA”) ... read more >

IRS Publishes First FATCA List of Financial Institutions

The IRS published its first list of foreign financial institutions that have registered and obtained a global intermediary identification number as required ... read more >

IRS Releases Revised Form W-8BEN-E

The IRS has finally released the modified Form W-8BEN-E, which has been out in draft form since May 2013. The updated form is part of the effort to assist ... read more >

Hold Your Breath: Rep. Dave Camp to Unveil Tax Reform Draft

House Ways and Means Chairman Dave Camp, R-Mich., is expected to release his long-awaited comprehensive tax reform legislation on February 26. According ... read more >

Mexico Tax Reform

Mexico’s 2013 tax reform, one of the most comprehensive in years, went into effect on January 1, 2014. The new law limits corporate tax deductions, ... read more >

Postcard from Switzerland

I recently returned from a trip to the Alpine region of Europe. Anyone who has set foot in this area knows of its beauty. When one mentions Switzerland, ... read more >

Canada Announces Changes to Reporting Offshore Property Reporting

The Canadian Minister of National Revenue announced enhancements to Form T1135, Foreign Income Verification Statement, that require more detailed reporting ... read more >

Regulation Changes for Reorganizations Involving Foreign Corporations

The U.S. Treasury Department recently issued regulations with guidance on cross-border reorganizations under I.R.C. Sections 367, 1248 and 6038B. The regulations ... read more >