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Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Competent Authority Assistance
Competent Authority Assistance. If you are a U.S. citizen or resident alien, you can request assistance from...
Publication 597 - Information on the United States-Canada Income Tax Treaty - Competent Authority Assistance
Competent Authority Assistance. Under Article XXVI, a U.S. citizen or resident may request assistance from...
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Tax Treaty