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International Taxation

International Taxation

Assessee Not Liable To Be Taxed On Cancellation Of Indebtedness Income: US Tax Court

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International Taxation

Settlement Officer Didn’t Abuse Discretion In Rejecting Offer-In-Compromise-Effective Tax Administration Based On Economic Hardship: US Tax Court

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International Taxation

US Tax Court Dismisses Case On Failure Of Dept. Prove Deficiency Notice Properly Mailed To Assessee

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International Taxation

Failure Of Assessee To Prove Business Activity, Tax Deduction Not Allowable: US Tax Court

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International Taxation

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

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International Taxation

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

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International Taxation

Ex-Wife Not Involved In Business Decision During Husband’s Affair, Gets Relief From Couple’s Joint Tax Debts : US Tax Court

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International Taxation

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

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International Taxation

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty

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International Taxation

Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day For Electronic Filing Ends Where Clerk’s Office Ends: US Tax Court

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Columns

Taxation Across Borders With Special Emphasis On DTAAs Signed By India

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International Taxation

State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden Supreme Court

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