David Kerzner, LLB (Queen’s University), LLM (Int Legal Studies) (NYU), LLM (Tax) (NYU), PhD (Law) (Queen’s University), is a US and cross-border tax lawyer in private practice in Toronto. David has over twenty-four years of experience in designing and implementing cross-border tax and legal solutions for companies, funds, and individuals. David is admitted to practice in the State of New York and the Province of Ontario, and is a Solicitor of the Senior Courts of England and Wales. Among other published books, David is the editor-in-chief and principal co-author of The Tax Advisor’s Guide to the Canada-U.S. Tax Treaty, a two-volume loose-leaf service, and the co-author of The Manager’s Guide to International Tax. He is a fellow in the Taxation Law & Policy Research Group at the Monash Business School at Monash University. David has served honourably in the US Navy Chaplain’s Corps in the US Marine Corps Forces (Reserve).