Low-cost Form 8865 — foreign partnership

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Form 8865 — who files it, when it is due, what late filing costs, and what we charge to prepare it. United States (IRS). Low-cost Form 8865 with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
  • 24-hour helpline: +1 (416) 619-0068
In 60 words

Form 8865 is an information return: The information return for a US person's interest in a foreign partnership, with categories for controlling interests, contributions and dispositions. US persons who control a foreign partnership, contributed property to one, or acquired or disposed of a reportable interest.

Whether this is your situation

US persons who control a foreign partnership, contributed property to one, or acquired or disposed of a reportable interest.

This is the point most filings get wrong. Much of what other countries call an ordinary business vehicle — a European partnership, an offshore fund tier, a joint venture — is a foreign partnership here, and the schedules ask for allocations the foreign vehicle never computed on a US basis.

Two of the firm’s advisers at a desk in the Delhi office

Fixed fees for form 8865 foreign partnership, agreed up front

What prices a foreign partnership information return is the category you fall into and the state of the partnership's own accounts. A single reportable interest with US-basis figures already prepared is a contained job; a controlling interest whose foreign accounts must be recast onto US tax principles, with allocations and capital accounts rebuilt partner by partner, is a longer one. The fee is fixed in writing first.

1120-F / 5472 filing — fixed-fee price

From $999

fixed, quoted before work starts

The foreign corporation's US return with the related-party information reporting, filed on time so deductions and treaty positions are preserved rather than argued for.
See the full fee page

US state nexus review — fixed-fee price

From $999

fixed, quoted before work starts

A state-by-state review of sales, transactions, employees and inventory against each state's own tests, with the registration and collection start dates identified.
See the full fee page

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

What the reporting test actually looks at

What the test looks atWhere the figure comes from
The obligationThe information return for a US person's interest in a foreign partnership, with categories for controlling interests, contributions and dispositions.
Who it bindsUS persons who control a foreign partnership, contributed property to one, or acquired or disposed of a reportable interest.
Jurisdiction and authorityUnited States — IRS
Category of filingInformation return

When it is due

Information returns are generally due with — or on the same timetable as — the return they accompany, so the deadline is the filing deadline of the underlying return unless the rules set a separate date. Where an extension covers the return, confirm whether it also covers this form; several information returns keep their own date. The date is confirmed for your year at the start of the engagement, not assumed from last year's.

What late or missed filing costs

The penalty on an information return is charged per form and per year, and it does not depend on tax being owed. That is the whole risk profile: a filer with no tax to pay can still accumulate a substantial liability across unfiled years, and the exposure compounds with each additional entity or account that should have been reported. Where years are already missed, the route chosen for the earliest year affects the relief available for the rest — so the sequence is decided before anything is filed.

A worked example

Worked through with figures, the mechanism looks like this.

Why three small accounts are reportable

Three ordinary foreign accounts, none of which looks like a reporting problem on its own. The account report is tested on the aggregate of all foreign financial accounts at their highest point in the calendar year.

ItemAmount
Current account, highest balanceUS$3,000
Savings account, highest balanceUS$3,000
Account held with a relative, signature authority onlyUS$3,000
Aggregate tested against the thresholdUS$9,000
Reporting threshold (verified, FinCEN)US$10,000

On these balances the aggregate stays below the threshold, so no report is due for the year — but the test is the highest balance at any point in the year, not the year-end balance, so a single transfer through an account can change the answer. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

We quote Form 8865 before we start, as part of the return set it belongs to rather than as a line item you discover afterwards. If the work turns out to be smaller than the quote, the quote is what you pay; if it turns out to be larger, we re-quote before continuing. See the MLI & the principal-purpose test for comparable engagements.

What working with us looks like

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it
  • Consultations scheduled to your working day rather than ours.
  • Every statutory figure in your file is verified for your own year at source.
  • A named reviewer signs off every statutory filing.

We would rather scope it properly than quote it quickly.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Foreign account reporting — what this page covers

The search that brings most people to this page is foreign account reporting. It is answered here for Form 8865: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

Much of what other countries call an ordinary business vehicle — a European partnership, an offshore fund tier, a joint venture — is a foreign partnership here, and the schedules ask for allocations the foreign vehicle never computed on a US basis.

How the engagement runs, phase by phase

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Section 217
The Canadian elective return for a non-resident receiving pension and similar periodic amounts, worth making only when the graduated result beats the flat withholding.
Advance tax
India's in-year collection of tax by instalments, with interest for deferment and shortfall. Deduction at source reduces the instalment base.
FTC basket
A category into which foreign income and foreign tax are grouped for credit purposes. Credit in one basket cannot shelter tax in another, which is why sourcing work matters.
Local file
The transfer-pricing document covering one entity's controlled transactions, functional analysis, method and comparables.
form 8865 foreign partnership: The practitioner's note

Much of what other countries call an ordinary business vehicle — a European partnership, an offshore fund tier, a joint venture — is a foreign partnership here, and the schedules ask for allocations the foreign vehicle never computed on a US basis.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

The published fees closest to form 8865 foreign partnership

Events cost more than steady years. A contribution of property into the foreign partnership, or a disposition of part of an interest, brings schedules that an ordinary year does not, and a tiered structure means the same exercise repeated at each level. Years still outstanding are quoted alongside, so the whole position is priced at once.

1120-F / 5472 filing

$999fixed, before work starts

Covers: The foreign corporation's US return with the related-party information reporting, filed on time so deductions and treaty positions are preserved rather than argued for.

What makes it bigger: Dormancy is not a discount. A foreign-owned US entity with no activity still owes the information return, and the penalty for missing it does not scale with turnover.

See this fee page

US state nexus review

$999fixed, before work starts

Covers: A state-by-state review of sales, transactions, employees and inventory against each state's own tests, with the registration and collection start dates identified.

What makes it bigger: The number of states in scope. Each is tested on its own rules with its own thresholds, and a single remote employee can bring three taxes in one state.

See this fee page

T1134 foreign affiliate reporting

$999fixed, before work starts

Covers: The foreign affiliate return with a full set of schedules per affiliate, restated onto the basis the return requires rather than the basis the local accounts use.

What makes it bigger: The number of affiliates and the tiers between them. Work scales with entity count, not with revenue, and lower-tier affiliates each need their own reporting.

See this fee page

Why clients bring form 8865 foreign partnership to us

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

Two of the firm’s advisers and the team in the open-plan office

Form 8865 foreign partnership — the four phases

Step 1

Initial call

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Scope and fee

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Preparation and review

Preparation against the evidence, with the positions documented as we go

Step 4

Filing and payment

Your approval, then the filing — in that order

Two of the firm’s advisers at the glass desk in the Delhi office

The engagement, start to finish

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Keep reading, sideways

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

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Form 8832 — entity classification election Form 8832 entity classification election — the guide, the FAQ and the fixed fee.
Form 67 — foreign tax credit claim (India) The full guide to form 67 India, with the fee fixed before any work starts.
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Crypto for corporations The full guide to crypto for corporations, with the fee fixed before any work starts.

Clients who arrive with this exact page

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Tax for lawyers & in-house counsel Lawyers & in-house counsel tax — the guide, the FAQ and the fixed fee.
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Countries and corridors this work reaches

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Luxembourg tax for expats — country guide Its own page: Luxembourg tax for expats — mechanism, deadlines and published fees.
Kuwait tax for expats — country guide Everything on Kuwait tax for expats, at the same depth as this page.
Canada–Hong Kong tax corridor Canada Hong Kong tax — the guide, the FAQ and the fixed fee.
Slovenia tax for expats — country guide The full guide to slovenia tax for expats, with the fee fixed before any work starts.
Ukraine tax for expats — country guide Its own page: Ukraine tax for expats — mechanism, deadlines and published fees.
US–Spain tax corridor Everything on US Spain tax, at the same depth as this page.
Canada–Philippines tax corridor Canada Philippines tax — the guide, the FAQ and the fixed fee.
US–Portugal tax corridor The full guide to US Portugal tax, with the fee fixed before any work starts.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 2

A Non-Resident Estate Holding US Assets

US situs assets sit inside the US estate tax net regardless of where the owner lived, and the exemption available to a non-resident is not the resident one. The file establishes situs asset by asset before any relief is claimed.

Read how this one runs
Case study 3

Residency Changed Mid-Year and Both Returns Assumed a Full One

A move part-way through a year produces two part-year positions, not two full ones. The engagement establishes the date residence actually changed, allocates income either side of it, and amends whichever return was filed on the wrong footing.

Read how this one runs
Case study 4

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 5

A Disclosure Where the Facts Were Not Innocent

Where non-compliance was not inadvertent, the certification-based routes are unavailable and a different practice applies, with its own protections and its own price. Establishing which side of that line the facts fall on is done before contact is made.

Read how this one runs
Case study 6

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 7

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 8

Options Granted in India and Exercised Elsewhere

Where the grant, the vesting and the exercise happen in different countries, each may claim part of the same gain. Apportioning it across the period worked is what prevents the whole amount being taxed twice.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Each of these carries its own guide, pricing pointers and FAQ.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

Related-party purchasing, customs value versus transfer price, and foreign-affiliate structures put trading businesses inside the s.247 documentation rules.

Goods crossing a border move the tax question from income to indirect: registration thresholds, place of supply, the customs value and the transfer price between related entities all have to agree with each other. When they do not, the adjustment arrives from two authorities at once and each one uses the other's number.

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form 8865 — questions we are asked

Do I file Form 8865 even if no tax is owed?

Information return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. US persons who control a foreign partnership, contributed property to one, or acquired or disposed of a reportable interest.

What happens if I have missed Form 8865 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form 8865 the same as the other reports I already file?

No. The information return for a US person's interest in a foreign partnership, with categories for controlling interests, contributions and dispositions. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Which business structure has double taxation?

The corporation — specifically a US C corporation, where profit is taxed to the company and the dividend again to the shareholder. Sole proprietorships, partnerships and LLCs treated as flow-throughs are taxed once, in the owners' hands. Across borders that tidy answer breaks: an entity treated as a flow-through in one country can be opaque in the other, which produces a mismatch neither system planned for. See LLC against corporation for Canadians.

Do I pay tax twice on a foreign dividend?

Not at full rates if the relief is claimed. The paying country usually withholds at source, capped by treaty where one applies and the paperwork is in place; your residence country then taxes the dividend and credits the foreign withholding against its own charge. Where the withholding exceeded the treaty rate because no declaration was filed, the excess is recovered from the paying country, not credited at home. See the dividends article.

Should I use a branch or a subsidiary abroad?

A branch is the same legal entity operating in another country, so its profits and losses sit with the parent and it is taxed there as a permanent establishment. A subsidiary is a separate company, taxed in its own right, with dividends and withholding on the way home. Losses, repatriation cost and liability usually decide it, and the answer differs by country pair. See branch vs subsidiary.

Tax terms explained

Input tax creditFixed place of businessReverse hybridProfit level indicatorContemporaneous documentationRNORNet worth assessmentLRSPhysical presence testArrival valuationDTAAProtective filingCessation of residenceClearance certificate Browse the full A–Z glossary

Forms and situations related to Form 8865

Related in this section

All US & FinCEN formsForm 1120 — US corporation return and treaty claimsForm 7004 — business extensionForm 8993 — FDII deductionForm 8288-A — FIRPTA statementForm 14654 — resident certificationForm 8833 — treaty-based return position

Adjacent services

Treaty relief on RRSP / 401(k) / IRACanadian with an offshore accountKeeping a home in Canada while abroadIndian reassessment notices (s.148)First-time penalty abatementUS person with a foreign business

Common questions here

Who files Form 8865?What is the late filing penalty for Form 8865?
A named reviewer on every filing

Talk to us about Form 8865

Tell us the situation and we quote in writing before any work starts. You approve the result before it is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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