International Taxation

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

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

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

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

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

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

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

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

Taxation Across Borders With Special Emphasis On DTAAs Signed By India

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