In this fifth episode of our "US Offshore Voluntary Disclosure" series, some FATCA reporting requirements are discussed by Chris Chan. Looking at Forms W-8Ben and W-9, he discusses the distinctions between the two forms, why they need to be completed and the process and timelines involved.

In this episode of our "US Offshore Voluntary Disclosure" series, Ian Macdonald discusses the implications of spending extended periods of time in the US and the tax filing requirements that may result. He outlines the Substantial Presence Test and the reasons it’s crucial to track your annual 'day count' spent in the US.

In this next episode of our "US Offshore Voluntary Disclosure" series, Chantal Farrell-Carter continues to discuss the offshore voluntary compliance programs, looking at the foreign reporting requirements and related forms that apply under the Delinquent FBAR Submission Procedures and the Delinquent International Information Return Submission Procedures.

In the second episode of our "US Offshore Voluntary Disclosure" series, Chantal Farrell-Carter looks at two of the options available under the offshore voluntary compliance programs, namely the Offshore Voluntary Disclosure Program (known as OVDP) and the Streamlined Filing Compliance Procedures.

In the first episode of our "US Offshore Voluntary Compliance/Disclosure" series, Ife Ashabo sets the stage by looking at the issue of US citizenship, since establishing whether someone is a US citizen can be the first step in determining if they have a US tax filing obligation.

In this final episode of our "Top global mobility issues facing Tax Directors" series, Candace Doig outlines the concept of tax equalization.

In this episode of our "Top global mobility issues facing Tax Directors" series, Nupur Rishi looks at the taxation of non-resident director's fees.

Our "Top global mobility issues facing Tax Directors" series continues with Brandi Scales discussing foreign pension plans.

Our "Top global mobility issues facing Tax Directors" series continues with Kin Ngan discussing deferred compensation arrangements.

In this episode of our "Top global mobility issues facing tax directors" series, Vasu Krithigaivasan discusses equity charge-back agreements that commonly exist between a Canadian subsidiary and its foreign parent company in order to provide a framework for incentive compensation plans.