The Law Offices of David S. Kerzner
Legal Services
International Tax Planning for Businesses & Individuals
Cross Border Estate & Gift Tax Planning
IRS Tax Controversies & Relief Procedures
In Progress
IRS Tax Controversies & Relief Procedures
Cross Border Estate & Gift Tax Planning
IRS Tax Controversies & Relief Procedures
In Progress
Cross Border Estate & Gift Tax Planning
Cross Border Estate & Gift Tax Planning
Beneficial Ownership Reporting & Global Regulatory Compliance
In Progress
Beneficial Ownership Reporting & Global Regulatory Compliance
Beneficial Ownership Reporting & Global Regulatory Compliance
Beneficial Ownership Reporting & Global Regulatory Compliance
In Progress
RelocationTax Planning under Canada's Residency Tax System
Beneficial Ownership Reporting & Global Regulatory Compliance
RelocationTax Planning under Canada's Residency Tax System
In Progress
U.S. Immigration & Tax Planning
Beneficial Ownership Reporting & Global Regulatory Compliance
RelocationTax Planning under Canada's Residency Tax System
In Progress
About
Professional Biography
David S. Kerzner, HBA, JD, LL.M., LL.M., Ph.D. (Law)
David Kerzner is a U.S. and Canadian cross border tax lawyer. He has over 25 years of international tax experience. Representative clients include private and public corporations, funds (investment & pension), owner-entrepreneurs, professionals and their business entities, individuals, trusts, and estates.
David’s consulting practice focuses on: the design and implementation of tax optimized cross border business structures (including e-commerce) for MNE’s and owner-entrepreneurs; U.S. immigration and related tax planning; U.S. expatriation; advising families on cross border gift strategies under the U.S. federal gift tax rules; and advising families on wealth preservation and estate tax planning under the U.S. federal income and estate tax rules.
David has represented individual, estate, and corporate taxpayers for many years with tax problems before the IRS and state and local governments in the United States. His tax controversy representation includes: both civil and criminal matters; income tax, employer tax, and sales and use taxes and international reporting forms.
As a former tax lecturer at Queen’s University, and principal co-author of a 2,000 page treatise on Canadian and U.S. tax law, David has also been providing advice and planning under Canada’s critical residency tax laws for individuals emigrating from or relocating to Canada.
David has previously served as Sr. Manager with KPMG LLP, including in the M&A Corporate Tax Group, in the Washington National Tax Office, Washington, D.C. He began his career as a judicial extern for the Hon. Burton R. Lifland, Chief Judge, U.S. Bankruptcy Court, S.D.N.Y.
David’s books on international tax law and global compliance are published by eminent Canadian and global publishers including Thomson-Reuters, Irwin Law, Palgrave Macmillan, and Springer Nature. He has been licensed in the Province of Ontario since 1992, and the State of New York since 1993.
David has served in the United States Naval Reserve in the Chaplain’s Corps, in the Fourth Marines Corps Division. While in the USNR he was also cross-rated to the navy's air warfare program. David also served as Ombudsman, State of New York, for the Employer Support of the Guard and Reserve, an agency of the U.S. Department of Defense. He is the recipient of the National Defense Service Medal and the 125th Anniversary of the Confederation of Canada Medal.
David is a graduate of Queen’s University where he earned his bachelor and doctorate degrees in law from the Faculty of Law and School of Graduate Studies. David is also a graduate of New York University School of Law, where he earned his Master of Laws in international law and his Master of Laws in taxation. David also graduated from Ivey School of Business Administration at Western.
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