5 US Tax Treaties where "treaty partner" agrees 2 assist US 2 collect taxes on residents of treaty partner country https://t.co/sxElCTAvlr
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) October 19, 2016
The above tweet references the comment I left on an article titled: ”
Why is the IRS Collecting Taxes for Denmark?
which appeared at the “Procedurally Speaking” blog.
The article is about the “assistance in collection” provision which is found in 5 U.S. Tax Treaties (which include: Canada, Denmark, Sweden, France and the Netherlands). I am particularly interested in this because of a recent post at the Isaac Brock Society.
This post discusses the “assistance in collection” provision found in Article XXVI A of the Canada U.S. Tax Treaty. The full test of this article is: