Managing the Global Mobility Function 2012: Now Available
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Norway: ‘Personal Appearance’ Rules for Obtaining Tax Cards
As a general rule, there is an obligation for persons with temporary Norwegian Identification numbers (so-called “D-number”) to personally appear at the tax authorities’ offices to get issued with tax cards. The reason for this is so that the tax authorities can verify — in person — the person’s passport and identity.1 However, the... »
OECD Attempts to Facilitate Cross-Country Audits of Globally Active High Net Worth Persons
The Organization for Economic Cooperation and Development (OECD) has published details of the 6th Meeting of the Forum on Tax Administration (FTA) that was held on September 15 – 16. Representatives of 42 tax authorities agreed that “putting greater emphasis on joint tax audits can be an important means of increasing international coordination.” Joint... »
US: IRS Offers Guidance on Deemed Dispositions for Persons Emigrating from Canada
The U.S. Internal Revenue Service released Rev. Proc. 2010-19 on March 8, 2010. The Rev. Proc. provides guidance for individuals who were subject to the Canadian exit tax upon their emigration from Canada to the United States and who wish to make an election under the U.S.-Canada Income Tax Treaty to obtain an adjusted... »