With the numerous sets of “rules” that have been introduced over the past seven years, it is clearly time to take stock of your tax compliance and planning in areas such as accounting for various types of foreign source active business (surplus) and non-active (foreign accrual property or FAPI) income.
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It appears that for the transition back to PST the approach is going to be much simpler. Here are the transition rules regarding the taxation on real property.
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