Articles
U.S. Tax Law Articles
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Living Abroad? A Tax Lawyer Explains What the Shakira Tax Case Teaches Americans About Moving Wealth
Shakira Tax Case Overview: Essential Insights on Tax Residence for High-Net-Worth Americans Colombian superstar Shakira has secured an important win against Spanish tax authorities. Spain’s High Court cleared her of…
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Panama Papers 10th Anniversary: U.S. Tax Implications, IRS Results & Compliance Lessons for American Taxpayers
10 Years Later: What the Panama Papers Mean for U.S. Taxpayers and Offshore Compliance April 2026 marks the 10th anniversary of the Panama Papers, one of the largest data leaks…
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Is the CRA Easier on You Than the IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes
Overview: Understanding CRA vs IRS Enforcement The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts. …
Canadian Tax Law Articles
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Director’s Liability for Taxes: A Canadian Tax Lawyer’s Guide to CRA Rules
Overview: What Directors Need to Know About Personal Liability for Corporate Taxes Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers. What this means is…
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Canada Child Benefit Eligibility After Separation/Divorce: A Canadian Tax Lawyer Explains Why ‘Protected Person’ Status in Immigration Law Ends, in Mohamed v. The King
Overview – Canada Child Benefit Eligibility, Immigration Status, and the Limits of Judicial Relief In Mohamed v. The King, the Tax Court of Canada considered a difficult and highly sympathetic…
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The Stock Option Buyout Trap: Why a Canadian Tax Lawyer Says Tax Timing Is Everything
An employee stock option buyout is generally a taxable employment benefit, but the precise rule depends on how the buyout is structured. Under subsection 7(1) of the Canadian Income Tax…
