International

Total 45 Posts

‘Hot-Tubbing’: A Cool Approach to Divergent Expert Opinions

•

‘Hot-tubbing’ (also known as ‘concurrent evidence’) is a practice that has become popular in Australian courts and has recently been adopted by English courts and only very recently by Canadian courts (Antonia Croake and Louise Mallon, Commercial Litigation Newsletter, October 2013 ; Ruth Corbin, Advocates Journal Spring 2014).  The technique of ‘hot-tubbing’ allows experts to testify in court or at a hearing together on a panel rather than one after….

‘Hot-Tubbing’: A Cool Approach to Divergent Expert Opinions Continue Reading »

Estate Planning, Home-Right, International

US TAX FILING OBLIGATIONS FOR NON-RESIDENT US CITIZENS: SOME IRS RELIEF!

•

Under most circumstances, citizens of the United States must file annual income tax returns regardless of residency. In 2012, the Internal Revenue Service (“IRS”) introduced 2 voluntary compliance programs to allow US citizens to comply with their income tax filing obligations thereby avoiding possible criminal prosecution and penalties: 1. the streamlined process for US citizens who live outside the US and owing little or no tax and 2. The Offshore….

US TAX FILING OBLIGATIONS FOR NON-RESIDENT US CITIZENS: SOME IRS RELIEF! Continue Reading »

Estate Planning, International

Foreign Executors Must Be Careful to Follow the Rules

•

A recent decision of Justice D. M. Brown, Re Estate of Albert Applegath III, provides an overview of the necessary steps a foreign executor must take to have her authority recognized in Ontario. Albert Applegath III died a resident of New Mexico. His will appointed his wife, Clavis, as executor of his estate. After applying to the New Mexico district court, Clavis was granted “Letters Testamentary” appointing her as the….

Foreign Executors Must Be Careful to Follow the Rules Continue Reading »

Estate Litigation, Fiduciary Professions, Home-Left, Home-Right, International
Scroll to Top