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The Fifth Protocol to the Canada-US Income Tax Convention (also known as the Canada-US Income Tax Treaty) was signed in 2007 and ratified by the U.S. Senate the following year, making significant changes to the then existing treaty. This article will briefly explain some of the major Fifth Protocol (“Protocol”) changes to the US-Canada Income […]
Subpart F Active Financing Income Exceptions and Look-Through Rule 2012 and 2013 extensions
Should I File FBAR from sherayzenlaw
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On April 16, 2013, the Internal Revenue Service announced a three-month tax filing and payment extension to Boston area taxpayers and others affected by April 15, 2013 explosions. This relief applies to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston. It also includes victims, their families, first responders, others […]