Q. Is it hard for countries to collect tax debts from residents of other counrries? A. I'ts the "Revenue Rule". In tax law, absent special enforcement treaties, sovereign countries do not enforce the revenue laws of other countries (the "revenue rule"). https://t.co/N4ZX4LJPSvpic.twitter.com/idRq77GvYv
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) July 1, 2019
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: Continue reading →