International Taxation - Page 4
Settlement Officer Didn’t Abuse Discretion In Rejecting...
The United States Tax Court has held that the settlement officer (SO) did not abuse discretion in rejecting...

US Tax Court Dismisses Case On Failure Of Dept. Prove Deficiency...
Just like Indian Tax Department, the US tax department has failed to prove that the deficiency notice was properly...

Failure Of Assessee To Prove Business Activity, Tax Deduction Not...
The United States Tax Court has held that taxpayers/assessees have failed to demonstrate that they were carrying on a...

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even...
The United States Tax Court has held that the corporation’s net income was the taxpayer’s even though he’d received...

Owner Of Capital Interest In Partnership Be Recognized As Partner...
The United States Tax Court has held that the owner of a capital interest in a partnership be recognized as a partner...

Ex-Wife Not Involved In Business Decision During Husband’s Affair,...
The US Tax Court gave relief to the ex-wife not involved in a business decision during the husband's affair, from the...

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United...
The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections hearing by the United States. ...

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court...
The Canada Tax Court has deleted the gross negligence penalty against the assessee who was unaware about income,...

Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day...
The US Tax Court has held that as per the rules a paper “must be filed with the Clerk in Washington, D.C., during...

Taxation Across Borders With Special Emphasis On DTAAs Signed By India
Author: Khushi J Prajapati A Double Taxation Avoidance Agreement (DTAA) is an international treaty designed to...

State Is Obligated To Grant Foreign Tax Credit To Taxpayer: Sweden...
The Sweden Supreme Court found that the provisions for the respective payments from the occupational pension insurance...
