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North America

  • Editorial

    Focus on compliance

  • International plans concern corporate taxpayers

    Erin Kelechava speaks to Robert Carroll of the Tax Foundation about the likely effects on taxpayers if international tax proposals become law in the US

  • Protocol guidance leaves some gaps

    Though the fifth protocol to the Canada-US tax treaty has been in force for about a year, how the Canadian authorities will treat some of its provisions is still unclear, explain Sabrina Wong and Jesse Brodlieb of Blake, Cassels & Graydon

  • Cost sharing ban infringes double tax treaties

    The policy of the Mexican tax authorities not to allow the deduction of disbursements in connection with cost sharing agreements looks like a clear case of tax treaty infringement, believe Ricardo Rendon and Oscar Lopez-Velarde of Chevez, Ruiz, Zamarripa y Cia

  • World focuses on tax enforcement initiatives

    International cooperation in tax compliance has gone to a new level this year. The US has also promoted some administrative and legislative initiatives, reports Alan Granwell of DLA Piper in the US

  • New US developments test taxpayers

    This year's US tax landscape featured substantial international reform proposals, critical litigation about the arm's-length standard and work-product privilege, as well moves to deal with noncompliance by financial institutions, and corporate inversions, report Andrew Kim and Adam Halpern of Fenwick & West

International Correspondents