Differences

This shows you the differences between two versions of the page.

--- wiki:contents:tax_treaty:super [2018/03/04 19:44] – add Brager info karen
+++ wiki:contents:tax_treaty:super [2022/04/19 08:33] (current) – Internet Archive Links for Brager FOIA karen
@@ Line 10: / Line 10: @@
   * [[https://www.linkedin.com/pulse/us-taxation-australian-superannuation-fund-roy-berg|U.S. Taxation of Australian Superannuation Fund, Roy Berg, 22March 2016]]
   * [[http://isaacbrocksociety.ca/fatca-and-australia/comment-page-36/#comment-7612811|"Hey American Abroad, Do You Really Want to Make that Pension Contribution?"]]
-  * [[http://isaacbrocksociety.ca/fatca-and-australia/comment-page-41/#comment-7777148|IBS Comment re Superannuation fund: IRS Private Letter Ruling 201538007 - read Kern's comment afterwards]]
+  * [[http://isaacbrocksociety.ca/fatca-and-australia/comment-page-41/#comment-7777148|IBS Comment re Superannuation fund: IRS Private Letter Ruling 201538007 - read Karen's comment afterwards]]
-  * [[http://moodysgartner.com/wp-content/uploads/Berg-Dungog-10-10-20161.pdf|Roy Berg et al paper on Superannuation]]
+  * [[http://moodysgartner.com/wp-content/uploads/Berg-Dungog-10-10-20161.pdf|Roy Berg et al paper on Superannuation]](broken link - article was published in TaxNotes International, vol 84 No 2, Oct 10, 2016, p. 177){{ :wiki:contents:tax_treaty:84ti0177-berg_dungog.pdf |pdf}}
   * [[http://usaustralia.moodysgartner.com/wp-content/uploads/2016/07/MGTL_2015-Executive-Summary-of-Australian-Superannuation-Paper_June-2016.pdf|Rehash of the Berg et al paper above]]
+  * [[http://scholars.law.unlv.edu/nljforum/vol2/iss1/6|Castro, John A. (2018) "U.S. Tax Treatment of Australian Superannuation," Nevada Law Journal Forum: Vol. 2 , Article 6.]]
+  * [[https://heinonline.org/HOL/Page?handle=hein.journals/ftaxr3&id=287&collection=journals&index=#|Blum, C. (1996). U.S. income taxation of cross-border pensions. Florida Tax Review, 3(6), 259-366.]]
+  * [[https://heinonline.org/HOL/Page?handle=hein.journals/ftaxr17&div=4&g_sent=1&casa_token=&collection=journals#|Blum, C. (2015). Migrants with retirement plans: The challenge of harmonizing tax rules. Florida Tax Review, 17(1), 1-44.]]
+  * [[http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.542.499&rep=rep1&type=pdf|Residency and bringing superannuation to Australia ]]
-FIXME -> Link in Karen's blogs on Super
 ===Resources===
   * [[http://fixthetaxtreaty.org/2016/09/10/is-super-equiv-to-social-security/|Is Super equivalent to Social Security?]]
   * [[http://fixthetaxtreaty.org/2016/12/04/when-tax-professionals-disagree/|When Tax Professionals Disagree]]
+  * [[https://docs.google.com/spreadsheets/d/1QF2xktcsEpGy1F5N6eGfsln3W5DUBxPVSR7d8Ovs1Ek/edit?usp=sharing|Crowd sourced list of US tax preparers treating super as social security]] http://tinyurl.com/super-is-ss
 Brager Tax Law requested documents from the IRS under FOIA. Here is what they found:
   * [[https://www.bragertaxlaw.com/files/march_2016_2.html|Blog post describing request]]
-  * [[https://www.bragertaxlaw.com/foreign-retirement-plan-account-information-from-irs.html|Links to IRS documents on foreign retirement plans]]
+  * [[https://www.bragertaxlaw.com/foreign-retirement-plan-account-information-from-irs.html|Links to IRS documents on foreign retirement plans]][[https://web.archive.org/web/20171105031317/https://www.bragertaxlaw.com/foreign-retirement-plan-account-information-from-irs.html|Internet Archive Link]]
-    * Advanced Technical Training for Revenue Officers - Abusive Tax Schemes
+    * [[https://www.bragertaxlaw.com/files/attro_l1_abusive_tax_schemes.pdf|Advanced Technical Training for Revenue Officers - Abusive Tax Schemes]] [[https://web.archive.org/web/20220418221342/https://www.bragertaxlaw.com/files/attro_l1_abusive_tax_schemes.pdf|Internet Archive Link]]
-    * LB&I International Individual Compliance
+    * [[https://www.bragertaxlaw.com/files/lbi_responsive_docs.pdf|LB&I International Individual Compliance]] [[https://web.archive.org/web/20171105025328/https://www.bragertaxlaw.com/files/lbi_responsive_docs.pdf|Internet Archive Link]]
-    * Offshore Collection Techniques for ATAT ROs
+    * [[https://www.bragertaxlaw.com/files/offshore_collection_phase_ii.pdf|Offshore Collection Techniques for ATAT ROs]] [[https://web.archive.org/web/20220418222021/https://www.bragertaxlaw.com/files/offshore_collection_phase_ii.pdf|Internet Archive Link]]
-    * Global Collection Issues
+    * [[https://www.bragertaxlaw.com/files/sbse_global_collection_issues_2009.pdf|Global Collection Issues]] [[https://web.archive.org/web/20220418222447/https://www.bragertaxlaw.com/files/sbse_global_collection_issues_2009.pdf|Internet Archive Link]]
-    * Redacted - Offshore Course 31629
+    * [[https://www.bragertaxlaw.com/docs/offshore_course_31629.pdf|Redacted - Offshore Course 31629]] [[https://www.bragertaxlaw.com/docs/offshore_course_31629.pdf|Internet Archive Link]]
-    * SBSE ADV Tech 2 Binder
+    * [[https://www.bragertaxlaw.com/docs/foia_-_sbse_adv_tech_2_binder.pdf|SBSE ADV Tech 2 Binder]] [[https://web.archive.org/web/20220418222901/https://www.bragertaxlaw.com/docs/foia_-_sbse_adv_tech_2_binder.pdf|Internet Archive Link]]
-    * CPE Topics Binder
+    * [[https://www.bragertaxlaw.com/docs/foia_-_cpe_topics_binder.pdf|CPE Topics Binder]] [[https://web.archive.org/web/20220418222914/https://www.bragertaxlaw.com/docs/foia_-_cpe_topics_binder.pdf|Internet Archive Link]]
+=== Relevant Documents ===
+FIXME -> (Update needed)
+Tax Court vs Dixon is an ongoing US tax court case between US-resident Australian and the IRS.  This case is scheduled to go to court in late Sept 2020.  Amongst other things, this case is worth monitoring as the IRS has reserved the right to rule on the taxation of Australian Super.  If they do this, it may be the first official IRS position on US taxation of Australian Superannuation.
+Tax Court case Dixon vs US:
+  * [[https://www.ustaxcourt.gov/UstcDockInq/DocketDisplay.aspx?DocketNo=19013874|Tax Court Docket]]
+  * {{ :wiki:contents:tax_treaty:dixon_petition.pdf |Taxpayer's Petition}}
+  * {{ :wiki:contents:tax_treaty:irs_answer_dixon_.pdf |IRS Answer}}
+Articles in SMSF Adviser:
+  * [[https://www.smsfadviser.com/news/18022-dixon-case-could-see-super-taxed-in-us]]
+  * [[https://www.smsfadviser.com/news/18640-dixon-super-claim-dismissed-by-us-court]] (Court of Claims case dismissed, not Tax Court case)
-FIXME -> I've downloaded all of the documents - just need time to upload and link here so that we have access even if Brager's site is taken down. ~Karen