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.

Tax Tracks: A PwC Tax Services Podcast Series

Episode 73: "US Voluntary Disclosure" series – Complying with FATCA reporting: Forms W-8Ben and W-9

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.

Episode 72: "US Voluntary Disclosure" series – Snowbirds and frequent visitors to the US: Are you a tax resident?

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.

Episode 71: "US Voluntary Disclosure" series – Understanding the US Offshore Voluntary Compliance Programs — Part 2

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.

Episode 70: "US Voluntary Disclosure" series – Understanding the US Offshore Voluntary Compliance Programs — Part 1

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.

Episode 69: "US Voluntary Disclosure" series – Are you a US Citizen?

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

Episode 68: "Top global mobility issues facing Tax Directors" series – Tax equalization costs

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.

Episode 67: "Top global mobility issues facing Tax Directors" series – Non-resident director fees

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

Episode 66: "Top global mobility issues facing Tax Directors" series – Foreign pension plans

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

Episode 65: "Top global mobility issues facing Tax Directors" series – 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.

Episode 64: "Top global mobility issues facing Tax Directors" series – Intercompany equity charge-back agreements

In the second episode of our "Top global mobility issues facing tax directors" series, Edmond Kwan discusses the importance of companies being aware of the travel patterns of their mobile employees.

Episode 63: "Top global mobility issues facing Tax Directors" series – Frequent business travellers

In the first episode of our "Top global mobility issues facing tax directors" series, Jennifer Sinstead discusses the need for Tax Directors to be engaged in the process of structuring an international work assignment.

Episode 62: "Top global mobility issues facing Tax Directors" series - Cross border employment structures

In this episode we discuss the Soft-Moc case: what led to the dispute, the Federal Court of Canada's decision, and what you can do to help prevent this from happening to your organization.

Episode 61: Soft-Moc Federal Court of Canada decision

In this episode of Tax Tracks, we examine what could happen when a Canadian company’s foreign parent prepares its transfer pricing documentation. To ensure this documentation withstands CRA scrutiny, it should be reviewed to ensure that it meets Canadian standards.

Episode 60: Will your foreign-based transfer pricing documentation withstand CRA scrutiny?

In this episode, we discuss the payroll obligations for US employers with Canadian employees working in Canada and the repercussions for the Canadian.

Episode 59: "What if Series" — Significant tax implications to Canadian residents working for a US employer in Canada

This series of audio podcasts shares key tax issues and new or pending developments that affect Canadian companies. Each podcast will share technical information and useful implementation ideas to give listeners practical insight not just information.