We are often contacted by tax professionals that have their own clients with cross-border activities. We can provide advice directly to their clients or we can provide advice to the tax professional, who can then advise their own client.

For tax professionals that prefer the indirect approach (we provide advice to the tax professional), the confidentiality of the taxpayer’s information is important. Disclosure of tax return information by a tax professional to a third party without taxpayer consent is generally prohibited.

There are two ways this can be addressed. First, the client’s situation can be described to us in a hypothetical fact pattern, without providing names or other personal information. Second, if it is necessary to disclose specific client information to us, the client’s consent can be obtained. We have created a standard consent form that can be used to obtain client consent. This form can be modified to the circumstances as necessary.