His published work includes The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model, Ward's tax treaties, Ward's tax law and planning, Taxation of income of foreign affiliates, Current tax planning: an analysis of the 1971 income tax reform, Current estate planning, Canada's Tax Treaties, and a host of articles and papers, including Canada's Tax Treaties (1995), CTJ Vol. (slaw.ca)
If you are a non-U.S. publisher and your country of residence has an existing income tax treaty with the U.S., provided you furnish us with a valid IRS Form W8 - BEN (and / or other required documentation), you may be eligible for a reduced rate of U.S. tax withholding on the royalty payments you receive. (digitalpublishing101.com)
A foreign corporation qualifies for the special tax treatment if it meets one of the following three conditions: the company is incorporated in a U.S. possession, the corporation is eligible for the benefits of a comprehensive income tax treaty with the United States or the stock is readily tradable on an established securities market in the United States. (investopedia.com)