Last updated April, 2008

Introduction

Dave Roberts is a lawyer qualified in the United States, Canada, and England who carries on an international tax practice, based in California, focusing on Canada U.S. tax planning, issues and strategies. His clients include law and accounting firms in Canada, U.S. and Canadian public companies, family-owned companies with crossborder operations or ownership, and individuals. Mr. Roberts advises on:

- expanding, financing, reorganizing and selling businesses internationally

- establishing and reorganizing cross-border business arrangements

- investing internationally in real estate and other property and reorganizing and selling those investments

- estate planning with assets or beneficiaries in more than one country

- relocating internationally

He does not prepare tax returns.

Mr. Roberts graduated from the University of Alberta with a Bachelor of Commerce degree in Finance (with distinction) in 1980 and a Bachelor of Laws degree (with distinction) in 1983. He also has taken several advanced tax courses in Canada and the U.S. Before establishing his own practice in 1996, he practiced with Heller Ehrman in San Francisco, Bennett Jones in Calgary, and Field & Field in Edmonton. He has spoken and written extensively on U.S., Canadian, and international tax matters.

Don't Forget That...

Tax issues are complex and the answers to specific questions can depend on many factors, not all of which are obvious. Further, laws and administrative policies change frequently with the result that previously correct information or answers may no longer be correct. Any information included in this site or in any e-mail is believed to be correct but is intended to provide general information only, unless a specific lawyer - client engagement is arranged. Without an engagement, such information should not be construed as advice on legal, accounting or tax matters and all recipients are strongly encouraged to seek appropriate and specific advice before relying upon any such information. In addition, Mr. Roberts has been admitted as a lawyer only in certain countries and, in those countries, only before certain courts or in certain jurisdictions. Advice from a local tax adviser is strongly encouraged.

Disclosure under IRS Circular 230 - To ensure compliance with requirements imposed by the IRS, any tax advice from Mr. Roberts is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter. Please contact us if you require any clarification.

Also Remember That...

Any e-mail sent from this site, like all Internet e-mail, is subject to interception and to other risks to confidentiality and privilege. Mr. Roberts cannot be responsible for the content of sites linked to this site or the services provided by the owners of such sites or by persons or sites suggested on this site.