Questions tagged [tax-treaty]

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How do I determine the residence for tax treaty benefits on W8-BEN form?

I am an Indian citizen currently working as a researcher on an H1-B visa in the US. Prior to that (Jan 12,2023-October 31, 2023), I was a resident in Canada and will be considered a resident for tax ...
Paul's user avatar
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Can you choose to pay tax twice under a double-taxation agreement?

I'm finding myself in a very unusual situation where I want to opt to claim tax residency in both Portugal and the UK, while there is a double-taxation treaty in place. I want to stay in the UK for ...
TimY's user avatar
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Tax treaty details on RSU (W8 Form)

I am working from India in US based org and got the RSU, wo need to fill the W8 form and need help on below: Please select the Article, Paragraph, rate of withholding and income types claimed below:
user121846's user avatar
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1 answer
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Can I choose to be a resident alien tax purposes in the USA and waive my tax treaty rights?

I've recently arrived in California under a J-1 visa from Spain. Most people under these visas file as an non-resident for tax purposes in the US. My understanding is this means means they are paid ...
user495625's user avatar
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What are 'separate items resourced by treaty' all about?

In the United States under Section 904 what are 'separate items resourced by treaty' all about? What are good examples of such? What is this good for? (6)Separate application to items resourced under ...
Tim Lovell-Smith's user avatar
2 votes
2 answers
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How do I get relief from double taxation on New Zealand interest under treaty when I have a net foreign passive loss?

As a preliminary, I am a dual citizen of New Zealand and United States, resident in the United States, but I have New Zealand source passive income. Under the New Zealand tax system, interest is ...
Tim Lovell-Smith's user avatar
1 vote
1 answer
207 views

Do the French tax authorities require French Forms 5000 and 5002 to be original, or can they be copies/scans?

I wonder whether French Form 5000 (mirror 1, mirror 2) a.k.a. CERFA 5000 and French Form 5002 (mirror) a.k.a. CERFA 5002 need to be original when sent to the French tax authorities (a.k.a. the Fisc),...
Franck Dernoncourt's user avatar
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Is the signature of a non-US branch of a US financial institution accepted by the French tax authorities for French Form 5000 a.k.a. CERFA 5000?

I am a US tax resident and I am currently outside the United States. I have to complete French Form 5000 (mirror 1, mirror 2) a.k.a. CERFA 5000, which requires to obtain the signature of a "US ...
Franck Dernoncourt's user avatar
1 vote
1 answer
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Criteria applied for residency if none of the countries is claiming the individual as resident

In tax treaties based on the OECD Model Tax Convention, each contracting state details who it claims to be a resident (Article 4, Section 1), then a cascade of criteria ("tie-breaker rules") ...
Mathieu Renda's user avatar
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Do Vietnamese F-1 students have a reduced capital gains tax in the US?

From what I know, F-1 students that need to pay capital gains tax in the US have a flat rate of 30%, "unless a tax treaty allows for a reduced rate" (according to the IRS). My question is, &...
Chris's user avatar
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What can I do if my French financial institution refuses to complete their part of French Form 5000 and 5002?

My French financial institution (Sogecap) refuses to complete their part of French Form 5000 (mirror 1, mirror 2) a.k.a. CERFA 5000 and French Form 5002 (mirror) a.k.a. CERFA 5002. This prevents me ...
Franck Dernoncourt's user avatar
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1 answer
188 views

What is the deadline for a US bank and the IRS to sign French Form 5000 a.k.a. CERFA 5000?

What is the deadline for a US bank and the IRS to sign French Form 5000 (mirror 1, mirror 2) a.k.a. CERFA 5000? According to the Form 5000 instructions (mirror): Unless otherwise stipulated in the ...
Franck Dernoncourt's user avatar
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Do the French tax authorities make exceptions regarding the deadline to complete Form 5000 in case of force majeure (e.g., closed IRS center)?

The IRS currently doesn't give any US Residency Certification Program (a.k.a. Form 6166, which can be obtained by filing Form 8802), according to https://www.irs.gov/forms-pubs/about-form-8802 (mirror)...
Franck Dernoncourt's user avatar
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1 answer
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Dollar limit for Canada-US income tax treaty?

I heard a rumor that there is a dollar ceiling around $200,000/year above which the Canada-US income tax treaty doesn't apply, or at least changes its behavior. What could that be referring to?
tar's user avatar
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