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International Tax Articles

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November 30, 2017

Taxpayer Loses Court Challenge to U.S.-Canada Tax Treaty

A U.S. District Court held that it isn’t unconstitutional under a provision of the United States–Canada tax treaty for Canada to offset Canadian tax refunds against unpaid U.S. tax liabilities.

The U.S. District Court for the District of Columbia stated that “the arm of the U.S. tax man is long, but in this case it needed extend only over our northern border to find” the taxpayer. The court dismissed the expat’s case, finding that he’d failed on his claims for relief under the Eighth Amendment and both the Due Process and Equal Protection Clauses of the Fifth Amendment. (more…)

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Categories: International Business Issues
Tags: Canadian tax refunds, equal protection claim, fatal flaw, International Business,
November 7, 2017

Commercial Pilot Fails Tests for Foreign Earned Income Exclusion

The U.S. Tax Court has held that a commercial airline pilot stationed in South Korea failed both the “tax home” and the “bona fide residence” tests that determine whether a taxpayer qualifies for the foreign earned income exclusion.

The pilot flew airplanes for Korean Air Lines (KAL) in 2011 and 2012. KAL considered him to be stationed in Incheon, Korea, which meant that Incheon was the airport he most frequently operated from. (more…)

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Categories: International Business Issues
Tags: bona fide residence, foreign earned income exclusion, international tax, Sochurek standard, tax home,

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